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THE FINANCE ACT 2008, SECTION 39(7) (COMMENCEMENT) ORDER 2011

UK Statutory Instruments

Version as made

2011 No. 23 (C. 2)


  • Version as made

Introductory Text

Statutory Instruments

2011 No. 23 (C. 2)

Capital Gains Tax

The Finance Act 2008, Section 39(7) (Commencement) Order 2011

Made

10th January 2011

The Treasury make the following Order in exercise of the powers conferred by section 39(8) of the Finance Act 2008(1):

Citation

1.  This Order may be cited as the Finance Act 2008, Section 39(7) (Commencement) Order 2011.

Appointed Day

2.  The day appointed for the coming into force of section 39(7) of the Finance Act 2008 is 1st February 2011. Michael FabricantJames DuddridgeTwo of the Lords Commissioners of Her Majesty’s Treasury10th January 2011

EXPLANATORY NOTE(This note is not part of the Order) This Order brings into force section 39(7) of the Finance Act 2008 (c. 9) which inserted a new section, section 26A, in the Taxation of Chargeable Gains Act 1992 (c. 12) . Section 26A deals with dormant bank or building society accounts (under the Dormant Bank and Building Society Accounts Act 2008 (c. 31) ) and provides that the transfer of the balance of a dormant account to an authorised reclaim fund (or such a fund and one or more charities) is not to be treated as the disposal or acquisition of an asset. (1) 2008 c. 9 .