The Finance Act 2012 (Enterprise Investment Scheme) (Appointed Day) Order 2012

• Citation: S.I. 2012/1896
• Sections: 2

Section 1 Citation

This Order may be cited as the Finance Act 2012 (Enterprise Investment Scheme) (Appointed Day) Order 2012.

Section 2 Appointed Day

19th July 2012 is appointed as the day on which the following provisions of Schedule 7 (Enterprise Investment Scheme) to the Finance Act 2012 come into force—

(a) paragraph 7(2) (increase in the maximum amount permitted to be raised annually);

(b) paragraph 11 (increase in the gross assets limits);

(c) paragraph 12 (relaxation of restriction on number of employees);

(d) paragraph 29 (chargeable gains: maximum annual investment).