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United Kingdom Statutory Instruments |
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You are here: BAILII >> Databases >> United Kingdom Statutory Instruments >> The Finance Act 2011, Section 49(6) (Appointed Day) Order 2011 No. 2977 (C. 107) URL: http://www.bailii.org/uk/legis/num_reg/2011/uksi_20112977_en_1.html |
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Statutory Instruments
Corporation Tax
Made
12th December 2011
The Treasury make the following Order in exercise of the power conferred by section 49(6) of the Finance Act 2011(1):
1. This Order may be cited as the Finance Act 2011, Section 49(6) (Appointed Day) Order 2011.
2. 1st January 2012 is the day appointed for the purposes of section 49(6) of the Finance Act 2011(2).
Angela Watkinson
James Duddridge
Two of the Lords Commissioners of Her Majesty's Treasury
12th December 2011
(This note is not part of the Order)
Section 49(6) of the Finance Act 2011 provides that sections 1158 (meaning of "investment trust") and 1159 (approval) of the Corporation Tax Act 2010 have effect in relation to accounting periods beginning on or after the appointed day. This Order appoints 1st January 2012 as the day in question.
A Tax Information and Impact Notice has not been prepared for this instrument as it gives effect to previously announced policy and is an appointed day Order.
Section 49(2) and (3) of the Finance Act 2011 substitute new sections 1158 and 1159 of the Corporation Tax Act 2010 (c. 4).
