http://www.legislation.gov.uk/uksi/2012/1896/article/2/made

The Finance Act 2012 (Enterprise Investment Scheme) (Appointed Day) Order 2012

Income tax

Tax

Income

Capital gains tax

en

King's Printer of Acts of Parliament

2024-05-21

INCOME TAX

CAPITAL GAINS TAX

This Order appoints 19th July 2012 as the day on which amendments made by paragraphs 7(2), 11, 12 and 29 of Schedule 7 to the Finance Act 2012 come into force. Those amendments have effect in relation to shares issued on or after 6th April 2012 (see paragraphs 23(2) and 33(2) of Schedule 7). Paragraphs 7(2), 11, 12 and 29 raise the thresholds for eligible companies under the Enterprise Investment Scheme, in the case of paragraph 29 by amending the relevant provisions of Schedule 5B to the Taxation of Chargeable Gains Act 1992 (c.12); and in the case of the other three paragraphs by amending the relevant provisions of Part 5 of the Income Tax Act 2007 (c.3).