The Finance Act 2007, Schedule 24 (Commencement and Transitional Provisions) Order 2008

Citation and interpretation

1.—(1) This Order may be cited as the Finance Act 2007, Schedule 24 (Commencement and Transitional Provisions) Order 2008.

(2) In this Order “Schedule 24” means Schedule 24 to the Finance Act 2007 and a reference to a paragraph (without more) is a reference to that paragraph of Schedule 24.

(3) In this Order—

“HMRC” means Her Majesty’s Revenue and Customs(1);

“relevant documents” means documents given to HMRC of a kind listed in the Table in paragraph 1;

“relevant tax” means any tax mentioned in the Table in paragraph 1; and

“tax period” has the meaning given in paragraph 28(g).