Statutory Instruments
2011 No. 2977 (C. 107)
Corporation Tax
The Finance Act 2011, Section 49(6) (Appointed Day) Order 2011
Made
12th December 2011
The Treasury make the following Order in exercise of the power conferred by section 49(6) of the Finance Act 2011( 1 ):
Citation
1. This Order may be cited as the Finance Act 2011, Section 49(6) (Appointed Day) Order 2011.
Appointed day
2. 1st January 2012 is the day appointed for the purposes of section 49(6) of the Finance Act 2011( 2 ).
Angela Watkinson
James Duddridge
Two of the Lords Commissioners of Her Majestyβs Treasury
12th December 2011
Section 49(2) and (3) of the Finance Act 2011 substitute new sections 1158 and 1159 of the Corporation Tax Act 2010 (c. 4) .