{
  "url": "https://openlegislation.uk/finance-act-2011-section-42-appointed-day-order-2011",
  "json_url": "https://openlegislation.uk/finance-act-2011-section-42-appointed-day-order-2011.json",
  "id": "uksi/2011/2459",
  "title": "The Finance Act 2011, Section 42 (Appointed Day) Order 2011",
  "short_title": "Finance Act 2011, Section 42 (Appointed Day) 2011",
  "long_title": "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.",
  "citation": "S.I. 2011/2459",
  "type": "uksi",
  "year": "2011",
  "number": "2459",
  "version": "current",
  "date": "2011-10-12",
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      "url": "https://openlegislation.uk/finance-act-2011-section-42-appointed-day-order-2011/introduction",
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    {
      "path": "article/2",
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      "heading": "Appointed Day",
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      "heading": "Explanatory note",
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      "date": "2011-10-13",
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  "made_under": [
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      "id": "ukpga/2011/11",
      "title": "Finance Act 2011",
      "url": "https://openlegislation.uk/finance-act-2011",
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    "source_url": "https://www.legislation.gov.uk/uksi/2011/2459",
    "retrieved_at": "2026-10-29T01:53:25.590291+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}