# Corporation Tax Act 2009, Paragraph 42


(1) Until the Treasury by order appoints a day under this paragraph—
(a) section 238 has effect as if “ 6 years ” were substituted for “4 years” in subsection (3) of that section, and
(b) section 239 has effect as if “ 6 years ” were substituted for “4 years” in subsection (3) of that section.
(2) An order under this paragraph—
(a) may appoint different days for different purposes, and
(b) may include transitional provision and savings.

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Source: https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/paragraph/42 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/schedule-2/paragraph-42
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.