Citation, commencement, effect and interpretation1.

(1)

This Order may be cited as the Taxation of Equitable Life (Payments) Order 2011 and shall come into force on the day after the day on which it is made.

(2)

This Order has effect in relation to authorised payments made after the day on which this Order is made.

(3)

In this Order “authorised payment” means a payment to which section 1 of the Equitable Life (Payments) Act 2010 applies.