http://www.legislation.gov.uk/uksi/2011/2977/article/2/madeThe Finance Act 2011, Section 49(6) (Appointed Day) Order 2011Corporation taxTaxenKing's Printer of Acts of Parliament2011-12-14CORPORATION TAX Section 49(6) of the Finance Act 2011 provides that sections 1158 (meaning of “investment trust”) and 1159 (approval) of the Corporation Tax Act 2010 have effect in relation to accounting periods beginning on or after the appointed day. This Order appoints 1st January 2012 as the day in question. 2 1st January 2012 is the day appointed for the purposes of section 49(6) of the Finance Act 2011. Section 49(2) and (3) of the Finance Act 2011 substitute new sections 1158 and 1159 of the Corporation Tax Act 2010 (c. 4).