{
  "url": "https://openlegislation.uk/finance-act-2010-schedule-6-part-2-commencement-order-2012/article-12",
  "json_url": "https://openlegislation.uk/finance-act-2010-schedule-6-part-2-commencement-order-2012/article-12.json",
  "legislation": "uksi/2012/736",
  "legislation_title": "The Finance Act 2010, Schedule 6, Part 2 (Commencement) Order 2012",
  "legislation_url": "https://openlegislation.uk/finance-act-2010-schedule-6-part-2-commencement-order-2012",
  "path": "article/12",
  "kind": "article",
  "number": "12",
  "heading": "Paragraph 16 of Schedule 6 (amendment of CAA 2001)",
  "text": "The amendments of section 63(2)(a) and (aa) of CAA 2001 (cases in which disposal value is nil) made by paragraph 16 of Schedule 6 come into force—\n(a) for corporation tax purposes, for accounting periods beginning on or after 1st April 2012, and\n(b) for income tax purposes, for the tax year 2012-13 and subsequent tax years.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2001 c. 2; paragraph (a) was amended and paragraph (aa) was inserted by paragraph 328 of Schedule 1 to the Corporation Tax Act 2010 (c. 4). Section 69(1) of the Finance Act 2010 provides that “CAA 2001” means the Capital Allowances Act 2001."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "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”."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2012/736/article/12",
    "retrieved_at": "2026-10-29T01:37:40.184632+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."
}