The Finance (No. 3) Act 2010, Schedule 2 (Appointed Day) Order 2011
This Order appoints 6th April 2011 as the “commencement day” for the purposes of paragraphs 6 and 7 of Schedule 2 to the Finance (No. 3) Act 2010. Schedule 2 amends the provisions of the Income Tax Act 2007 in relation to Venture Capital Trusts. Paragraphs 6 and 7 provide that those amendments shall have effect from, or by reference to, the “commencement day”.