# The Finance Act 2013, Schedule 2, Paragraph 31 (Enterprise Management Incentives) (Appointed Day) Order 2013, Note: 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/note (the official version)
Page: https://openlegislation.uk/finance-act-2013-schedule-2-paragraph-31-enterprise-management-incentives-appointed-day-order-2013/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.