# Finance Act 2008, Paragraph 18


(1) The amendments made by this Schedule—
(a) so far as relating to corporation tax, have effect for accounting periods beginning on or after 1 April 2008, and
(b) so far as relating to income tax, have effect for the tax year 2008-09 and subsequent tax years.
(2) The amendments made by paragraphs 4 to 6 also have effect in relation to deemed surrenders under paragraph 6(1) of Schedule 13.

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Source: https://www.legislation.gov.uk/ukpga/2008/9/schedule/14/paragraph/18 (the official version)
Page: https://openlegislation.uk/finance-act-2008/schedule-14/paragraph-18
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.