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The Finance Act 2011, Section 43 (Appointed Day) Order 2011
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Statutory Instruments
2011 No. 2280 (C. 81)
Corporation Tax
The Finance Act 2011, Section 43 (Appointed Day) Order 2011
Made
14th September 2011
The Treasury make the following Order in exercise of the power conferred by section 43(12) of the Finance Act 2011(1).
Citation
1. This Order may be cited as the Finance Act 2011, Section 43 (Appointed Day) Order 2011.
Appointed day
2. 15th September 2011 is the day appointed for the coming into force of section 43 of the Finance Act 2011 (relief for expenditure on R&D by SMEs).
James Duddridge
Angela Watkinson
Two of the Lords Commissioners of Her Majesty’s Treasury
14th September 2011
EXPLANATORY NOTE
(This note is not part of the Order)
This Order appoints 15th September 2011 as the day on which section 43 of the Finance Act 2011 (relief for expenditure on R&D by SMEs) comes into force. The amendments made by section 43 of that Act have effect in relation to expenditure incurred on or after 1 April 2011.
A Tax Information and Impact Note covering this instrument was published on 23rd March 2011 alongside the draft legislation and is available on the HMRC website at http://www.hmrc.gov.uk/budget2011/tiin6157.pdf. It remains an accurate summary of the impacts that apply to this instrument.
(1)
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