# The Finance Act 2011, Section 43 (Appointed Day) Order 2011, Note: Explanatory note


(This note is not part of the Order)
This Order appoints 15th September 2011 as the day on which section 43 of the Finance Act 2011 (relief for expenditure on R&D by SMEs) comes into force. The amendments made by section 43 of that Act have effect in relation to expenditure incurred on or after 1 April 2011.
A Tax Information and Impact Note covering this instrument was published on 23rd March 2011 alongside the draft legislation and is available on the HMRC website at http://www.hmrc.gov.uk/budget2011/tiin6157.pdf. It remains an accurate summary of the impacts that apply to this instrument.

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Source: https://www.legislation.gov.uk/uksi/2011/2280/note (the official version)
Page: https://openlegislation.uk/finance-act-2011-section-43-appointed-day-order-2011/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.