{
  "url": "https://openlegislation.uk/finance-act-2013-schedule-2-paragraph-31-enterprise-management-incentives-appointed-day-order-2013",
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  "id": "uksi/2013/2796",
  "title": "The Finance Act 2013, Schedule 2, Paragraph 31 (Enterprise Management Incentives) (Appointed Day) Order 2013",
  "short_title": "Finance Act 2013, Schedule 2, Paragraph 31 (Enterprise Management Incentives) (Appointed Day) 2013",
  "long_title": "This Order appoints 31st October 2013 as the day on which the amendment made by paragraph 31(1) of Schedule 2 to the Finance Act 2013 comes into force. Paragraph 39 of Schedule 5 to the Income Tax (Earnings and Pensions) Act 2003 (c. 1), which relates to Enterprise Management Incentives, is amended to clarify the scope of what constitutes a general offer for the whole of the issued share of a company or all the shares of a class to which an offer relates, for the purposes of that paragraph.",
  "citation": "S.I. 2013/2796",
  "type": "uksi",
  "year": "2013",
  "number": "2796",
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      "heading": "Appointed day",
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      "heading": "Explanatory note",
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      "date": "2013-10-31",
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      "title": "Finance Act 2013",
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  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2013/2796",
    "retrieved_at": "2026-10-29T00:35:59.082817+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."
}