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The Finance Act 2011, Section 49(6) (Appointed Day) Order 2011

S.I. 2011/2977 · Made 12 December 2011

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Corporation Tax

Made 12th December 2011

The Treasury make the following Order in exercise of the power conferred by section 49(6) of the Finance Act 2011f1:

Annotations to the whole text

Footnotes

f1

2011 c. 11.

Contents

  1. 1Citation
  2. 2Appointed day
  3. Signature
  4. Explanatory note

1Citation

This Order may be cited as the Finance Act 2011, Section 49(6) (Appointed Day) Order 2011.

2Appointed day

1st January 2012 is the day appointed for the purposes of section 49(6) of the Finance Act 2011f1.

Signature

Angela Watkinson

James Duddridge

Two of the Lords Commissioners of Her Majesty’s Treasury

12th December 2011

Explanatory note

(This note is not part of the Order)

Section 49(6) of the Finance Act 2011 provides that sections 1158 (meaning of “investment trust”) and 1159 (approval) of the Corporation Tax Act 2010 have effect in relation to accounting periods beginning on or after the appointed day. This Order appoints 1st January 2012 as the day in question.

A Tax Information and Impact Notice has not been prepared for this instrument as it gives effect to previously announced policy and is an appointed day Order.