---
title: "The Finance Act 2014, Schedule 37, Paragraph 22 (Commencement) Order 2014"
id: 8c9a70b5-3e20-45e9-b293-d68d27f7c9f2
authority: uk
place: "United Kingdom"
applies_also_from: []
kind: regulation
in_force: true
publisher_url: https://www.legislation.gov.uk/uksi/2014/2461
attribution: "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
solon_url: https://solon.orangecat.ch/law/8c9a70b5-3e20-45e9-b293-d68d27f7c9f2
language: en
in_force_from: 2014-09-12
date_basis: publisher
status: consolidated
source_url: https://www.legislation.gov.uk/uksi/2014/2461/data.xml
read_on: 2026-11-10
sha256: 405e98cc93cbfb65ff4c1fecf792926c1e7db4e0a3cae87c89c2d0e8261726a8
provisions: 3
---

# The Finance Act 2014, Schedule 37, Paragraph 22 (Commencement) Order 2014

## Title and introductory text {#prelims}

2014 No. 2461 (C. 110)
Income Tax
Capital Gains Tax
The Finance Act 2014, Schedule 37, Paragraph 22 (Commencement) Order 2014
Made
12th September 2014
The Treasury, in exercise of the power conferred by paragraph 22(2) of Schedule 37 to the Finance Act 2014, makes the following Order:

## 1 Citation {#article-1}

This Order may be cited as the Finance Act 2014, Schedule 37, Paragraph 22 (Commencement) Order 2014.

## 2 Appointed Day {#article-2}

The day appointed for the coming into force of the amendment of paragraph 9 of Schedule 5 to Income Tax (Earnings and Pensions) Act 2003 (enterprise management incentives: the independence requirement) made by paragraph 22(1) of Schedule 37 to the Finance Act 2014 is 1st October 2014.