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Statutory Instruments

2015 No. 1999

Corporation Tax

Income Tax

The Finance Act 2012, Sections 26 and 30 (Abolition of Relief for Equalisation Reserves) (Specified Day) Order 2015

Made

7th December 2015

Coming into force

1st January 2016

The Treasury in exercise of the powers conferred by sections 26(3) and 30(3) of the Finance Act 2012( 1 ) make the following Order.

Citation

1. This Order may be cited as the Finance Act 2012, Sections 26 and 30 (Abolition of Relief for Equalisation Reserves) (Specified Day) Order 2015.

Specified Day

2. The amendments made by sections 26 of the Finance Act 2012 and the repeal effected by section 30(2) of the Finance Act 2012 have effect for accounting periods ending on or after 1st January 2016.

Charlie Elphicke

David Evennett

Two of the Lords Commissioners of Her Majesty’s Treasury

7th December 2015

( 1 )

2012 c. 14 .

Status: This is the original version (as it was originally made).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 2012, Sections 26 and 30 (Abolition of Relief for Equalisation Reserves) (Specified Day) Order 2015 (2015/1999)

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