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Statutory Instruments

2008 No. 1936

Revenue And Customs

The Finance Act 2008Section 135 (Disaster or Emergency) Order 2008

Made

22nd July 2008

Laid before the House of Commons

22nd July 2008

Coming into force

13th August 2008

The Treasury make the following Order in exercise of the powers conferred by section 135 of the Finance Act 2008( 1 ).

The Treasury, in accordance with section 135(9) of the Finance Act 2008, consider the disaster referred to in the following Order to be of national significance.

Citation, commencement and interpretation

1. This order may be cited as the Finance Act 2008Section 135 (Disaster or Emergency) Order 2008 and comes into force on 13th August 2008.

Specification of disaster

2. For the purposes of section 135 of the Finance Act 2008 (interest on unpaid tax in case of disaster etc of national significance), floods, caused by weather conditions, which occurred in the United Kingdom in June and July 2007 are a disaster.

Specified date

3. For the purposes of section 135(4)(a) of the Finance Act 2008 (relief period), the date specified is 1st June 2007.

Claire Ward

Dave Watts

Two of the Lords Commissioners of Her Majesty’s Treasury

22nd July 2008

( 1 )

2008 c. 9 .

Status: This is the original version (as it was originally made).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 2008 Section 135 (Disaster or Emergency) Order 2008 (2008/1936)

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