{
  "url": "https://openlegislation.uk/finance-act-2011-section-496-appointed-day-order-2011",
  "json_url": "https://openlegislation.uk/finance-act-2011-section-496-appointed-day-order-2011.json",
  "id": "uksi/2011/2977",
  "title": "The Finance Act 2011, Section 49(6) (Appointed Day) Order 2011",
  "short_title": "Finance Act 2011, Section 49(6) (Appointed Day) 2011",
  "long_title": "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.",
  "citation": "S.I. 2011/2977",
  "type": "uksi",
  "year": "2011",
  "number": "2977",
  "version": "current",
  "date": "2011-12-12",
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      "heading": "Introductory text",
      "url": "https://openlegislation.uk/finance-act-2011-section-496-appointed-day-order-2011/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
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      "heading": "Citation",
      "url": "https://openlegislation.uk/finance-act-2011-section-496-appointed-day-order-2011/article-1",
      "extent": null,
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    },
    {
      "path": "article/2",
      "kind": "article",
      "number": "2",
      "heading": "Appointed day",
      "url": "https://openlegislation.uk/finance-act-2011-section-496-appointed-day-order-2011/article-2",
      "extent": null,
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      "parent": null
    },
    {
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      "heading": "Signature",
      "url": "https://openlegislation.uk/finance-act-2011-section-496-appointed-day-order-2011/signature",
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    },
    {
      "path": "note",
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      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/finance-act-2011-section-496-appointed-day-order-2011/note",
      "extent": null,
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    }
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      "date": "2011-12-14",
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      "url": "https://openlegislation.uk/finance-act-2011-section-496-appointed-day-order-2011/pdf/uksi_20112977_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2011/2977/pdfs/uksi_20112977_en.pdf"
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  ],
  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/2011/11",
      "title": "Finance Act 2011",
      "url": "https://openlegislation.uk/finance-act-2011",
      "provisions": [
        "section/49"
      ]
    }
  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/finance-act-2011-section-496-appointed-day-order-2011/changes.json",
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  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2011/2977",
    "retrieved_at": "2026-10-29T01:47:36.777525+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."
}