# The Finance Act 2010, Schedule 6, Part 1 (Further Consequential and Incidental Provision etc) Order 2012, Article 3: Citation, commencement and effect


Article 6 has effect—
(a) for corporation tax purposes, for accounting periods beginning on or after 1st April 2012, and
(b) for capital gains tax purposes, for the tax year 2012-13 and subsequent tax years.

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Source: https://www.legislation.gov.uk/uksi/2012/735/article/3 (the official version)
Page: https://openlegislation.uk/finance-act-2010-schedule-6-part-1-further-consequential-and-incidental-provision-etc-order-2012/article-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.