Article 4 Citation, commencement and effect

Article 7 has effect—

(a)

for corporation tax purposes, for accounting periods beginning on or after 1st April 2012, and

(b)

for income tax purposes, for the tax year 2012-13^f1 and subsequent tax years.

Annotations

f1: See section 4(2) and (4) of the Income Tax Act 2007 (c. 3) for the meaning of the expressions “tax year” and “the tax year 2012-13” for the purposes of the Income Tax Acts. Schedule 1 to the Interpretation Act 1978 (c. 30) defines “the Income Tax Acts”.