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(This note is not part of the Order)
This Order appoints 13th October 2011 as the day on which section 42 of the Finance Act 2011 (enterprise investment scheme: amount of relief) comes into force. The amendments made by section 42 of that Act have effect in relation to the amount of relief available, subject to a transitional provision contained in section 42(8) of the Finance Act 2011, in the tax year 2011-12 and subsequent tax years.
A Tax Information and Impact Note covering this instrument was published on 23rd March 2011 and is available on the HMRC website at http://www.hmrc.gov.uk/budget2011/tiin6261.htm. It remains an accurate summary of the impacts that apply to this instrument.
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