# The Finance Act 2010, Schedule 6, Part 2 (Commencement) Order 2012, Article 12: Paragraph 16 of Schedule 6 (amendment of CAA 2001)


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—
(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 and subsequent tax years.

---
Source: https://www.legislation.gov.uk/uksi/2012/736/article/12 (the official version)
Page: https://openlegislation.uk/finance-act-2010-schedule-6-part-2-commencement-order-2012/article-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.