# Finance Act 2012, Paragraph 23


(1) The amendments made by paragraphs 7(2), 11 and 12 come into force on such day as the Treasury may by order appoint.
(2) Those amendments have effect in relation to shares issued on or after 6 April 2012.

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Source: https://www.legislation.gov.uk/ukpga/2012/14/schedule/7/paragraph/23 (the official version)
Page: https://openlegislation.uk/finance-act-2012/schedule-7/paragraph-23
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.