1

This Order may be cited as the Finance Act 2006, Section 53(1) (Films and Sound Recordings) (Appointed Day) Order 2006.

NOTES
Initial Commencement
Date Made

Date made: 18 December 2006: (no specific commencement provision).

2

2

The day appointed for the purposes of section 53(1) of the Finance Act 2006 is 1st January 2007.

NOTES
Initial Commencement
Date Made

Date made: 18 December 2006: (no specific commencement provision).

Signature

Kevin Brennan

Alan Campbell

Two of the Lords Commissioners of Her Majesty's Treasury

18th December 2006

EXPLANATORY NOTE

EXPLANATORY NOTE (This note is not part of the Order)

This Order appoints 1st January 2007 as the day on which the provisions of Chapter 3 of Part 3 of the Finance Act 2006 (film and sound recordings) come into force.

A regulatory impact assessment has been prepared in relation to the provisions of the Finance Act 2006 dealing with the taxation of film production and is available on HM Treasury's website at http://www.hm-treasury.gov.uk/media/1E6/1B/bud06_rias_896.pdf.

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