Statutory Instrument 2006 No. 3399 (C.126)

The Finance Act 2006, Section 53(1) (Films and Sound Recordings) (Appointed Day) Order 2006

(The document as of February, 2008)

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STATUTORY INSTRUMENTS

2006 No. 3399 (C.126)

CORPORATION TAX

INCOME TAX

The Finance Act 2006, Section 53(1) (Films and Sound Recordings) (Appointed Day) Order 2006

Made

18th December 2006

The Treasury make the following Order in exercise of the power conferred upon them by section 53(1) of the Finance Act 2006[1]:

    1.This Order may be cited as the Finance Act 2006, Section 53(1) (Films and Sound Recordings) (Appointed Day) Order 2006.

    2.The day appointed for the purposes of section 53(1) of the Finance Act 2006 is 1st January 2007.


Kevin Brennan

Alan Campbell
Two of the Lords Commissioners of Her Majesty's Treasury

18th December 2006

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EXPLANATORY NOTE

(This note is not part of the Order)

This Order appoints 1st January 2007 as the day on which the provisions of Chapter 3 of Part 3 of the Finance Act 2006 (film and sound recordings) come into force.

A regulatory impact assessment has been prepared in relation to the provisions of the Finance Act 2006 dealing with the taxation of film production and is available on HM Treasury's website at http://www.hm-treasury.gov.uk/media/1E6/1B/bud06_rias_896.pdf.

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Notes:

[1] 2006 c. 25.back

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ISBN 0 11 075551 0

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