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Statutory Instrument

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

Citation
S.I. 2008/1936
As at
Sections
3
Section 1Citation, commencement and interpretation

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

Section 2Specification of disaster

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.

Section 3Specified date

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

3 sections

Cite this legislation

The Finance Act 2008 Section 135 (Disaster or Emergency) Order 2008 (legislation.gov.uk, OGL v3.0). Retrieved via LawPlayer, https://lawplayer.com/uk/act/uksi-2008-1936

Contains public sector information licensed under the Open Government Licence v3.0.

OGL-3

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