Statutory Instruments
2012 No. 1901 (C. 75)
Income Tax
The Finance Act 2012 (Venture Capital Trusts) (Appointed Day) Order 2012
The Treasury make the following Order in exercise of the powers conferred by paragraph 20(1) of Schedule 8 to the Finance Act 2012( ).
Citation
1. This Order may be cited as the Finance Act 2012 (Venture Capital Trusts) (Appointed Day) Order 2012.
Appointed Day
2. 19th July 2012 is appointed as the day on which the following provisions of Schedule 8 (Venture Capital Schemes) to the Finance Act 2012 come into force—
(a) paragraph 6(2) (increase in the maximum amount permitted to be raised annually);
(b) paragraph 8 (increase in the gross assets limits);
(c) paragraph 9 (relaxation of restriction on number of employees).
James Duddridge
Jeremy Wright
Two of the Lords Commissioners of Her Majesty’s Treasury
18th July 2012
The Finance Act 2012 (Venture Capital Trusts) (Appointed Day) Order 2012 (2012/1901)
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This instrument is derived from the version at www.legislation.gov.uk. To see original commencement information, check the resources page associated with this instrument. n.b. commencement information for marked amendments is embedded in the relevant footnote.
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