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Statutory Instruments

2012 No. 1896 (C.74)

Income Tax

Capital Gains Tax

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

Made

18th July 2012

The Treasury make the following Order in exercise of the powers conferred by paragraphs 23(1) and 33(1) of Schedule 7 to the Finance Act 2012( 1 ).

Citation

1. This Order may be cited as the Finance Act 2012 (Enterprise Investment Scheme) (Appointed Day) Order 2012.

Appointed Day

2. 19th July 2012 is appointed as the day on which the following provisions of Schedule 7 (Enterprise Investment Scheme) to the Finance Act 2012 come into force—

(a) paragraph 7(2) (increase in the maximum amount permitted to be raised annually);

(b) paragraph 11 (increase in the gross assets limits);

(c) paragraph 12 (relaxation of restriction on number of employees);

(d) paragraph 29 (chargeable gains: maximum annual investment).

James Duddridge

Jeremy Wright

Two of the Lords Commissioners of Her Majesty’s Treasury

18th July 2012

( 1 )

2012 c.14 .

Status: This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
The Finance Act 2012 (Enterprise Investment Scheme) (Appointed Day) Order 2012 (2012/1896)

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