Office of Public Sector Information
(This note is not part of the Order)
This Order exercises powers conferred by the Income Tax Act 2007 to correct minor errors and make consequential amendments in the Income and Corporation Taxes Act 1988 (article 2) and the Income Tax Act 2007 itself (article 3).
Authority for the retrospective provision made by this Order is conferred by sections 1028(4) and 1029(4) of the Income Tax Act 2007.
A full regulatory impact assessment has not been produced for this instrument as no impact on the private or voluntary sectors is foreseen.
The Income Tax Act 2007 (Amendment) (No. 3) Order 2007