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Explanatory note

Original text. Later amendments are not shown.

(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.