# Finance Act 2008, Paragraph 30


(1) Subject to sub-paragraph (2), this Part of this Schedule has effect in relation to chargeable periods (within the meaning of CAA 2001) beginning on or after—
(a) for corporation tax purposes, 1 April 2011, and
(b) for income tax purposes, 6 April 2011.
(2) The amendments made by paragraph 5 have effect in relation to a transfer by the past owner (within the meaning of section 186 of CAA 2001) in such a chargeable period.

---
Source: https://www.legislation.gov.uk/ukpga/2008/9/schedule/27/paragraph/30 (the official version)
Page: https://openlegislation.uk/finance-act-2008/schedule-27/paragraph-30
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.