http://www.legislation.gov.uk/uksi/2011/2977/contents/made

The Finance Act 2011, Section 49(6) (Appointed Day) Order 2011

Corporation tax

Tax

en

King's Printer of Acts of Parliament

2011-12-14

CORPORATION 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.