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The Finance Act 2013, Schedule 23 (Employee Shareholder Shares) (Appointed Day) Order 2013

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Statutory Instruments

2013 No. 1755 (C. 71)

Capital Gains Tax

Corporation Tax

Income Tax

The Finance Act 2013, Schedule 23 (Employee Shareholder Shares) (Appointed Day) Order 2013

Made

at 11.15 a.m. on 18th July 2013

The Treasury make the following Order in exercise of the power conferred by paragraph 38 of Schedule 23 to the Finance Act 2013(1).

Citation

1.  This Order may be cited as the Finance Act 2013, Schedule 23 (Employee Shareholder Shares) (Appointed Day) Order 2013.

Appointed day

2.  The day on which the amendments made by Schedule 23 to the Finance Act 2013 come into force is 1st September 2013.

Mark Lancaster

Anne Milton

Two of the Lords Commissioners of Her Majesty’s Treasury

At 11.15 a.m. on 18th July 2013

EXPLANATORY NOTE

(This note is not part of the Order)

This Order appoints 1st September 2013 as the day on which the amendments made by Schedule 23 to the Finance Act 2013 come into force. These amendments insert provisions into the relevant income tax, capital gains tax and corporation tax legislation to govern the taxation of employee shareholder shares received and sold by employees and the associated corporation tax consequences.

A Tax Information and Impact Note has not been prepared for this instrument as it gives effect to previously announced policy and is an appointed day order. A TIIN covering Schedule 23 was published along side the budget on 20th March 2013. This was updated on 4th June 2013 following amendments to Schedule 23 and is available on the HMRC website at http://www.hmrc.gov.uk/thelibrary/tiins.htm. It remains an accurate summary of the impacts that apply to those paragraphs.

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