LegalizeThe Finance Act 2009, Paragraph 12(2)(b) of Schedule 22 (Appointed Day) Order 2010
Made
The Treasury make the following Order in exercise of the power conferred by paragraph 12(2)(b) of Schedule 22 to the Finance Act 2009[^f00001].
Citation
1
This Order may be cited as the Finance Act 2009, Paragraph 12(2)(b) of Schedule 22 (Appointed Day) Order 2010.
Appointed Day
2
The day appointed for the purposes of paragraph 12(2)(b) of Part 2 of Schedule 22 to the Finance Act 2009 (application of TCGA 1992 to offshore funds) is 1st April 2010.
Signed
Tony Cunningham — Dave Watts — Two of the Lords Commissioners of Her Majesty’s Treasury — 9th March 2010
Explanatory note
(This note is not part of the Order)
EXPLANATORY NOTE
This Order appoints 1st April 2010 as the day on which the amendments made by Part 2 of Schedule 22 to the Finance Act 2009 come into force. The provisions of Part 2, other than paragraph 11(2), (4) and (5), came into force on 1 December 2009 in relation to a person subject to the charge to capital gains tax by virtue of paragraphs 12(2)(a) and 13(1). This Order brings the same provisions of Part 2 into force in relation to a person subject to the charge to corporation tax.
Footnotes
[^f00001]: 2009 c. 10.
Reading this document does not replace reading the official text published on legislation.gov.uk. Contains public sector information licensed under the Open Government Licence v3.0. We assume no responsibility for any inaccuracies arising from the conversion of the original CLML XML to this format.
This text is published under legislation.gov.uk's own terms of reuse, not a Legalize or public-domain licence.
legislation.gov.uk
Open Government Licence v3.0 (attribution required)
© Crown and database right. Derived from content available under the Open Government Licence v3.0 from legislation.gov.uk.