2011 No. 2459 (C. 87)
Income Tax
The Finance Act 2011, Section 42 (Appointed Day) Order 2011
Made 12th October 2011

The Treasury make the following Order in exercise of the power conferred by section 42(6) of the Finance Act 2011.
2011 c. 11.

1 Citation
This Order may be cited as the Finance Act 2011, Section 42 (Appointed Day) Order 2011.

2 Appointed Day
13th October 2011 is the day appointed for the coming into force of section 42 of the Finance Act 2011 (enterprise investment scheme: amount of relief).
Jeremy Wright James Duddridge Two of the Lords Commissioners of Her Majesty’s Treasury 12th October 2011

EXPLANATORY NOTE
(This note is not part of the Order)
This Order appoints 13th October 2011 as the day on which section 42 of the Finance Act 2011 (enterprise investment scheme: amount of relief) comes into force. The amendments made by section 42 of that Act have effect in relation to the amount of relief available, subject to a transitional provision contained in section 42(8) of the Finance Act 2011, in the tax year 2011-12 and subsequent tax years.
A Tax Information and Impact Note covering this instrument was published on 23rd March 2011 and is available on the HMRC website at http://www.hmrc.gov.uk/budget2011/tiin6261.htm. It remains an accurate summary of the impacts that apply to this instrument.