The Finance Act 2008, Schedule 39 (Appointed Day, Transitional Provision and Savings) Order 2009
This Order appoints the days on which the provisions of Schedule 39 to the Finance Act 2008 (c. 9) (“Schedule 39”) come into force. It also contains savings and transitional provisions. Schedule 39 aligns the time limits for assessments and claims etc across income tax, corporation tax and value added tax (VAT).