2013 No. 1815 (C. 76)

Corporation Tax

Capital Gains Tax

The Finance Act 2013, Section 66 (Appointed Day) Order 2013

Made

18th July 2013

The Treasury make the following Order in exercise of the power conferred by section 66(4) of the Finance Act 2013( 1 ):

Citation

1. This Order may be cited as the Finance Act 2013, Section 66 (Appointed Day) Order 2013.

Appointed day

2. The amendments made by section 66 of the Finance Act 2013 come into force on 1st September 2013 and have effect in relation to disposals on or after that date.

Mark Lancaster

Anne Milton

Two of the Lords Commissioners of Her Majesty’s Treasury

18th July 2013

( 1 )

2013 c. 29 . See also section 1171(1), (3) and (6)(b) of the Corporation Tax Act 2010.

Original format only 1. Citation

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The Finance Act 2013, Section 66 (Appointed Day) Order 2013 (2013/1815)

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