2008 No. 3165 (C. 141)

Income Tax

The Finance Act 2008, Section 31 (Specified Tax Year) Order 2008

Made

10th December 2008

The Treasury make the following Order in exercise of the powers conferred by section 31(2) and (3) of the Finance Act 2008( 1 ).

Citation

1. This Order may be cited as the Finance Act 2008, Section 31 (Specified Tax Year) Order 2008.

Section 31 of the Finance Act 2008 (enterprise investment scheme: increase in amount of relief): specified tax year

2. For the purposes of Section 31(1) of the Finance Act 2008 (enterprise investment scheme: increase in amount of relief) the specified tax year is the tax year 2008-09.

Tony Cunningham

Steve McCabe

Two of the Lords Commissioners of Her Majesty’s Treasury

10th December 2008

( 1 )

2008 c. 9 .

Original format only 1. Citation

Original format only 2. Section 31 of the Finance Act 2008 (enterprise investment scheme: increase in amount of relief): specified tax year

Status: This is the original version (as it was originally made).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 31 (Specified Tax Year) Order 2008 (2008/3165)

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