The Enactment of Extra-Statutory Concessions Order 2011 was made on 30 March 2011 and came into force on 1 April 2011. The Order enacts, among other concessions, the equitable liability concession, B47 (furnished accommodation wear and tear allowance), ESC A81 (termination legal costs) (discussed in detail in Legal update, ESC A81 (termination legal costs) enacted but no HMRC accouncement about scope) and C4 (trading activities for charitable purposes).