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The Finance Act 2014, Section 12 (Appointed Day) Order 2014
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Statutory Instruments
2014 No. 3226 (C. 144)
Income Tax
The Finance Act 2014, Section 12 (Appointed Day) Order 2014
Made
9th December 2014
The Treasury make the following Order in exercise of the powers conferred by section 12(4) of the Finance Act 2014(1).
Citation
1. This Order may be cited as the Finance Act 2014, Section 12 (Appointed Day) Order 2014.
Appointed Day
2. The amendments made by section 12 of the Finance Act 2014 have effect from 1st January 2015.
David Evennett
Gavin Barwell
Two of the Lords Commissioners of Her Majesty’s Treasury
9th December 2014
EXPLANATORY NOTE
(This note is not part of the Order)
This Order appoints 1st January 2015 as the day on which the amendments made by section 12 of the Finance Act 2014 (c.26) have effect.
The amendments made by section 12 of the Finance Act 2014 provide for a new exemption from income tax where an employer meets the cost of recommended medical treatment provided to an employee subject to an annual cap of £500. A recommendation for medical treatment must meet the conditions set out in sections 320C(3)(a) and (b) of the Income Tax (Earnings and Pensions) Act 2003 (c.1) and any requirements specified in regulations made under section 320C(3)(c) of that Act.
A Tax Information and Impact Note has not been prepared for this instrument as it gives effect to previously announced policy and it is an appointed day order.
(1)
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