Statutory Instruments
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 Majestyβs Treasury
18th July 2013
2013 c. 29 . See also section 1171(1), (3) and (6)(b) of the Corporation Tax Act 2010.