# The Finance Act 2013, Schedule 2, Paragraph 31 (Enterprise Management Incentives) (Appointed Day) Order 2013

S.I. 2013/2796 · made 30 October 2013

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.

Made under: Finance Act 2013 (Schedule 2 paragraph 31)

PDFs: Printed copy https://openlegislation.uk/finance-act-2013-schedule-2-paragraph-31-enterprise-management-incentives-appointed-day-order-2013/pdf/uksi_20132796_en.pdf

## Introductory text

Capital Gains Tax
Income Tax
Made 30th October 2013
The Treasury make the following Order in exercise of the power conferred by paragraph 31(2) of Schedule 2 to the Finance Act 2013.

## 1 Citation

This Order may be cited as the Finance Act 2013, Schedule 2, Paragraph 31 (Enterprise Management Incentives) (Appointed Day) Order 2013.

## 2 Appointed day

The day on which the amendment made by paragraph 31(1) of Schedule 2 to the Finance Act 2013 comes into force is 31st October 2013.

## Signature

Anne Milton
David Evennett
Two of the Lords Commissioners of Her Majesty’s Treasury
30th October 2013

## Explanatory note

(This note is not part of the Order)
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.
A Tax Information and Impact Note has not been prepared for this instrument as it contains no substantive changes to tax policy and is an appointed day order.

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Source: https://www.legislation.gov.uk/uksi/2013/2796 (the official version)
Page: https://openlegislation.uk/finance-act-2013-schedule-2-paragraph-31-enterprise-management-incentives-appointed-day-order-2013
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.