http://www.legislation.gov.uk/uksi/2011/2459/article/2/made

The Finance Act 2011, Section 42 (Appointed Day) Order 2011

Income tax

Tax

en

King's Printer of Acts of Parliament

2011-10-13

INCOME TAX

This Order appoints 13th October 2011 as the day on which section 42 of the Finance Act 2011 (enterprise investment scheme: amount of relief) comes into force. The amendments made by section 42 of that Act have effect in relation to the amount of relief available, subject to a transitional provision contained in section 42(8) of the Finance Act 2011, in the tax year 2011-12 and subsequent tax years.