UK: Finance Act 2009 published

A copy of the Finance Act 2009 has been published on OPSI: see here (html) and here (pdf). As noted yesterday, the Act - through Section 93 and Schedule 46 - will impose a new duty on the senior accounting officer (or officers) of qualifying companies to take reasonable steps to ensure that the company establishes and maintains appropriate tax accounting arrangements. This applies to financial years beginning on or after the day on which the Act received Royal Assent (21 July 2009). 

Update (3 August 2009): explanatory notes for the Act have been published on OPSI: see here (html) and here (pdf).