2004 No. 3268 (C. 147 )

TAXES

The Finance Act 2004, Section 53 (Commencement) Order 2004

Made

9th December 2004

The Treasury, in exercise of the powers conferred upon them by section 53(6) of the Finance Act 2004( 1 ), make the following Order:

Citation

1. This Order may be cited as the Finance Act 2004, Section 53 (Commencement) Order 2004.

Coming into force of section 53 of the Finance Act 2004

2.Section 53 of the Finance Act 2004 (treatment of expenditure on research and development) shall come into force on 1st January 2005 and shall have effect in relation to accounting periods beginning on or after that day.

Derek Twigg

Jim Murphy

Two of the Lords Commissioners of Her Majesty’s Treasury

9th December 2004

( 1 )

2004 c. 12 .

1. Citation

2. Coming into force of section 53 of the Finance Act 2004

Status: This is the original version (as it was originally made). This item of legislation is currently only available in its original format.

The Finance Act 2004, Section 53 (Commencement) Order 2004 (2004/3268)

Displaying information

Hover over an italicised word to see the definition.
Click on an italicised word to scroll to the definition.
Hover over a superscript footnote to see its content.
Hover over a reference to legislation for a link to that instrument.
Hover over a subscript commencement note to see commencement information for provisions with particular commencement complexity e.g. where there has been commencement by geography or for specified purposes.
Commencement information is also set out in the section below under the 'Commencement' tab (in addition to any commencement provisions in the instrument itself).

Status of this instrument

The status of this instrument is provided at the top. For upcoming changes (and any changes not yet applied) refer to the 'Future Changes' tab below.

footnote	commentary	transitional and savings	in force status	related provisions	geo extent	insert/omit	source count	in force adj

Defined Term	Section/Article	ID	Scope of Application

Status of changes to instrument text

The list includes made instruments, both those in force and those yet to come into force. Typically, instruments that are not yet in force (hence their changes are not incorporated into the text above) are indicated by description 'not yet' in the changes made column.