{
  "url": "https://openlegislation.uk/finance-act-2012-enterprise-investment-scheme-appointed-day-order-2012/introduction",
  "json_url": "https://openlegislation.uk/finance-act-2012-enterprise-investment-scheme-appointed-day-order-2012/introduction.json",
  "legislation": "uksi/2012/1896",
  "legislation_title": "The Finance Act 2012 (Enterprise Investment Scheme) (Appointed Day) Order 2012",
  "legislation_url": "https://openlegislation.uk/finance-act-2012-enterprise-investment-scheme-appointed-day-order-2012",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Income Tax\nCapital Gains Tax\nMade 18th July 2012\nThe Treasury make the following Order in exercise of the powers conferred by paragraphs 23(1) and 33(1) of Schedule 7 to the Finance Act 2012.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2012 c.14."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2012/1896/introduction",
    "retrieved_at": "2026-10-29T01:24:46.857537+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."
}