# The Finance Act 2009, Paragraph 12(2)(b) of Schedule 22 (Appointed Day) Order 2010, Note: Explanatory note


(This note is not part of the Order)
This Order appoints 1st April 2010 as the day on which the amendments made by Part 2 of Schedule 22 to the Finance Act 2009 come into force. The provisions of Part 2, other than paragraph 11(2), (4) and (5), came into force on 1 December 2009 in relation to a person subject to the charge to capital gains tax by virtue of paragraphs 12(2)(a) and 13(1). This Order brings the same provisions of Part 2 into force in relation to a person subject to the charge to corporation tax.

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Source: https://www.legislation.gov.uk/uksi/2010/670/note (the official version)
Page: https://openlegislation.uk/finance-act-2009-paragraph-122b-of-schedule-22-appointed-day-order-2010/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.