1.—(1) This Order may be cited as the Income Tax Act 2007 (Amendment) Order 2009 and shall come into force on 3rd February 2009.
(2) This Order has effect—
(a)for income tax and capital gains tax purposes, for the tax year 2007-08 and subsequent tax years, and
(b)for corporation tax purposes, for accounting periods ending after 5th April 2007.