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This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
(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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