{
  "url": "https://openlegislation.uk/finance-act-2010-schedule-6-part-1-further-consequential-and-incidental-provision-etc-order-2012/article-3",
  "json_url": "https://openlegislation.uk/finance-act-2010-schedule-6-part-1-further-consequential-and-incidental-provision-etc-order-2012/article-3.json",
  "legislation": "uksi/2012/735",
  "legislation_title": "The Finance Act 2010, Schedule 6, Part 1 (Further Consequential and Incidental Provision etc) Order 2012",
  "legislation_url": "https://openlegislation.uk/finance-act-2010-schedule-6-part-1-further-consequential-and-incidental-provision-etc-order-2012",
  "path": "article/3",
  "kind": "article",
  "number": "3",
  "heading": "Citation, commencement and effect",
  "text": "Article 6 has effect—\n(a) for corporation tax purposes, for accounting periods beginning on or after 1st April 2012, and\n(b) for capital gains tax purposes, for the tax year 2012-13 and subsequent tax years.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "See section 1119 of the Corporation Tax Act 2010 (c. 4) for the meaning of “accounting period” for the purposes of the Corporation Tax Acts. Schedule 1 to the Interpretation Act 1978 (c. 30) defines “the Corporation Tax Acts”."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "See section 288(1ZA) of the Taxation of Chargeable Gains Act 1992 (c. 12) for the meaning of the expressions “tax year” and “the tax year 2012-13” for the purposes of enactments relating to capital gains tax. Section 288(1ZA) was inserted by paragraph 101(3) of Schedule 2 to the Finance Act 2008 (c. 9)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2012/735/article/3",
    "retrieved_at": "2026-10-29T01:37:40.941853+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}