Statutory Instruments
2014 No. 3226 (C. 144)
Income Tax
The Finance Act 2014, Section 12 (Appointed Day) Order 2014
Made
9th December 2014
The Treasury make the following Order in exercise of the powers conferred by section 12(4) of the Finance Act 2014( 1 ).
Citation
1. This Order may be cited as the Finance Act 2014, Section 12 (Appointed Day) Order 2014.
Appointed Day
2. The amendments made by section 12 of the Finance Act 2014 have effect from 1st January 2015.
David Evennett
Gavin Barwell
Two of the Lords Commissioners of Her Majestyβs Treasury
9th December 2014