Section 53 Films and sound recordings: commencement and power to alter dates
United Kingdom
The provisions of this Chapter come into force on such day as the Treasury may appoint by order.
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Annotations
Textual amendments
- F1
S. 53(2) repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 682, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)
Subordinate legislation made
- P1
S. 53(1) power fully exercised: 1.1.2007 appointed by {S.I. 2006/3399}, art. 2
Notes on Chapter 3
Modifications
- C1
Pt. 3 Ch. 3 applied (with modifications) (29.3.2007) by The Corporation Tax (Taxation of Films) (Transitional Provisions) Regulations 2007 (S.I. 2007/1050), reg. 3-12 (with effect reg. 1(2)) (as amended by Corporation Tax Act 2009 (c. 4), Sch. 2 para. 131)
- C2
Pt. 3 Ch. 3 power to apply (with modifications) conferred (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 2 para. 130 (with Sch. 2 Pts. 1, 2)