{
  "url": "https://openlegislation.uk/finance-no-3-act-2010-schedule-2-appointed-day-order-2011/note",
  "json_url": "https://openlegislation.uk/finance-no-3-act-2010-schedule-2-appointed-day-order-2011/note.json",
  "legislation": "uksi/2011/662",
  "legislation_title": "The Finance (No. 3) Act 2010, Schedule 2 (Appointed Day) Order 2011",
  "legislation_url": "https://openlegislation.uk/finance-no-3-act-2010-schedule-2-appointed-day-order-2011",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nThis Order appoints 6th April 2011 as the “commencement day” for the purposes of paragraphs 6 and 7 of Schedule 2 to the Finance (No. 3) Act 2010. Schedule 2 amends the provisions of the Income Tax Act 2007 in relation to Venture Capital Trusts. Paragraphs 6 and 7 provide that those amendments shall have effect from, or by reference to, the “commencement day”.\nA full impact assessment of the effect that this instrument will have on the cost of business and the voluntary sector is included in the impact assessment for the provisions commenced by this Order and is available at http://www.hmrc.gov.uk/budget2010/vent-cap-ent-man-ia-2540.htm.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2007 c. 3."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2011/662/note",
    "retrieved_at": "2026-10-29T02:13:51.636274+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."
}