{
  "url": "https://openlegislation.uk/finance-act-2012/schedule-39/paragraph-40",
  "json_url": "https://openlegislation.uk/finance-act-2012/schedule-39/paragraph-40.json",
  "legislation": "ukpga/2012/14",
  "legislation_title": "Finance Act 2012",
  "legislation_url": "https://openlegislation.uk/finance-act-2012",
  "path": "schedule/39/paragraph/40",
  "kind": "paragraph",
  "number": "40",
  "heading": null,
  "text": "(1) The amendments made by paragraphs 37 to 39 have effect—\n(a) for corporation tax purposes, in relation to chargeable periods beginning on or after 1 April 2013, and\n(b) for income tax purposes, in relation to chargeable periods beginning on or after 6 April 2013.\n(2) But see also—\n(a) paragraph 41 (which deals with the case of a company's chargeable period for corporation tax purposes straddling 1 April 2013), and\n(b) paragraph 42 (which saves the continued operation of certain provisions).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2012/14/schedule/39/paragraph/40",
    "retrieved_at": "2026-10-29T09:08:44.989153+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."
}