2014 No. 2461 (C. 110)

Income Tax

Capital Gains Tax

The Finance Act 2014, Schedule 37, Paragraph 22 (Commencement) Order 2014

Made

12th September 2014

The Treasury, in exercise of the power conferred by paragraph 22(2) of Schedule 37 to the Finance Act 2014( 1 ), makes the following Order:

Citation

1. This Order may be cited as the Finance Act 2014, Schedule 37, Paragraph 22 (Commencement) Order 2014.

Appointed Day

2. The day appointed for the coming into force of the amendment of paragraph 9 of Schedule 5 to Income Tax (Earnings and Pensions) Act 2003 (enterprise management incentives: the independence requirement) made by paragraph 22(1) of Schedule 37 to the Finance Act 2014 is 1st October 2014.

Mark Lancaster

Alun Cairns

Two of the Lords Commissioners of Her Majesty’s Treasury

12th September 2014

( 1 )

2014 c. 26 .

( 2 )

2014 c. 26 .

( 3 )

2003 c. 1 .

Original format only 1. Citation

Original format only 2. Appointed Day

Status: This is the original version (as it was originally made).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 2014, Schedule 37, Paragraph 22 (Commencement) Order 2014 (2014/2461)

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