The Finance Act 2012 (Enterprise Investment Scheme) (Appointed Day) Order, SI 2012/1896, appoints 19 July 2012 as the day on which amendments made by FA 2012 Sch 7 paras 7(2), 11, 12 and 29 – which have effect for shares issued on or after 6 April 2012 – come into force.
The Finance Act 2012 (Venture Capital Trusts) (Appointed Day) Order, SI 2012/1901, appoints 19 July 2012 as the day on which amendments made by FA 2012 Sch 8 para 6(2), 8 and 9 – which have effect for shares issued on or after 6 April 2012 – come into force. The provisions raise various EIS and VCT thresholds for eligible companies.
The Finance Act 2012 (Enterprise Investment Scheme) (Appointed Day) Order, SI 2012/1896, appoints 19 July 2012 as the day on which amendments made by FA 2012 Sch 7 paras 7(2), 11, 12 and 29 – which have effect for shares issued on or after 6 April 2012 – come into force.
The Finance Act 2012 (Venture Capital Trusts) (Appointed Day) Order, SI 2012/1901, appoints 19 July 2012 as the day on which amendments made by FA 2012 Sch 8 para 6(2), 8 and 9 – which have effect for shares issued on or after 6 April 2012 – come into force. The provisions raise various EIS and VCT thresholds for eligible companies.
