2011 No. 2280 (C. 81)
Corporation Tax
The Finance Act 2011, Section 43 (Appointed Day) Order 2011
Made
The Treasury make the following Order in exercise of the power conferred by section 43(12) of the Finance Act 20111.
Citation1
This Order may be cited as the Finance Act 2011, Section 43 (Appointed Day) Order 2011.
Appointed day2
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 DuddridgeAngela WatkinsonTwo of the Lords Commissioners of Her Majesty’s Treasury
EXPLANATORY NOTE
(This note is not part of the Order)