Statutory Instruments
2007 No. 3166 (C. 129)
revenue and customs
The Finance Act 2007 (Sections 82 to 84 and Schedule 23) (Commencement) Order 2007
Made
7th November 2007
The Treasury makes the following Order, in exercise of the powers conferred by section 84(5) and paragraph 14 of Schedule 23 to the Finance Act 2007( 1 ):
Citation and interpretation
1. —(1) This Order may be cited as the Finance Act 2007 (Sections 82 to 84 and Schedule 23) (Commencement) Order 2007.
(2) In this Order “the 2007 Act” means the Finance Act 2007.
Commencement
2. The following provisions of the 2007 Act shall come into force on 8th November 2007—
(a) section 82 (criminal investigations: powers of Revenue and Customs);
(b) section 83 (Northern Ireland investigations); and
(c) section 84 (sections 82 and 83:supplementary), other than subsection 4.
3. The following provisions of the 2007 Act shall come into force on 1st December 2007—
(a) section 84(4); and
(b) Schedule 23.
Dave Watts
Steve McCabe
Two of the Lord’s Commissioners of Her Majesty’s Treasury
7th November 2007