Section 1329 Commencement

United Kingdom

(1)

This Act comes into force on 1 April 2009 and has effect—

(a)

for corporation tax purposes, for accounting periods ending on or after that day, and

(b)

for income tax and capital gains tax purposes, for the tax year 2009-10 and subsequent tax years.

(2)

Subsection (1) does not apply to the following provisions (which therefore come into force on the day on which this Act is passed)—

(a)

section 1310,

(b)

section 1323,

(c)

section 1324,

(d)

section 1325(2) and (3),

(e)

section 1328,

(f)

this section, and

(g)

section 1330.

F1(3)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Annotations

F1: S. 1329(3)(4) omitted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by virtue of Finance (No. 2) Act 2015 (c. 33), Sch. 7 paras. 101(4), 105