http://www.legislation.gov.uk/uksi/2013/1755/contents/made

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

en

King's Printer of Acts of Parliament

2015-07-02

CAPITAL GAINS TAX

CORPORATION TAX

INCOME TAX

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.