The Finance Act 2012, Schedule 14 (Appointed Day) Order 2013
This Order appoints 1st April 2012 as the day from which Parts 2 and 3 of Schedule 14 to the Finance Act 2012 (c. 14) have effect so that the provisions relating to income tax, capital gains tax and corporation tax (including any amount assessable or chargeable as if it were corporation tax) in respect of qualifying Gifts to the Nation contained therein have effect in relation to liabilities for tax years and accounting periods beginning on or after that day.