http://www.legislation.gov.uk/uksi/2012/1901/contents/made

The Finance Act 2012 (Venture Capital Trusts) (Appointed Day) Order 2012

Income tax

Tax

Business awards and grants

en

King's Printer of Acts of Parliament

2024-05-20

INCOME TAX

This Order appoints19th July 2012 as the day on which amendments made by paragraphs 6(2), 8 and 9 of Schedule 8 to the Finance Act 2012 come into force. Those amendments have effect in relation to shares and securities issued on or after 6th April 2012 (see paragraph 20(2) of Schedule 8). Paragraphs 6(2), 8 and 9 raise the thresholds for eligible companies under the Venture Capital Trust scheme (one of the legislative schemes of tax relief known collectively as Venture Capital Schemes), by amending the relevant provisions of Part 6 of the Income Tax Act 2007 (c.3).