2014 No. 2461 (C. 110)
Income Tax
Capital Gains Tax
The Finance Act 2014, Schedule 37, Paragraph 22 (Commencement) Order 2014
Made
The Treasury, in exercise of the power conferred by paragraph 22(2) of Schedule 37 to the Finance Act 20141, makes the following Order:
Citation1
This Order may be cited as the Finance Act 2014, Schedule 37, Paragraph 22 (Commencement) Order 2014.
Appointed Day2
The day appointed for the coming into force of the amendment of paragraph 9 of Schedule 5 to Income Tax (Earnings and Pensions) Act 2003 (enterprise management incentives: the independence requirement) made by paragraph 22(1) of Schedule 37 to the Finance Act 2014 is 1st October 2014.
Mark LancasterAlun CairnsTwo of the Lords Commissioners of Her Majesty’s Treasury
EXPLANATORY NOTE
(This note is not part of the Order)