# Finance Act 2019, Paragraph 120


(1) The amendments made by this Schedule have effect—
(a) for the purposes of capital gains tax, for the tax year 2019-20 and subsequent tax years, and
(b) for the purposes of corporation tax, for accounting periods beginning on or after 6 April 2019.
(2) The amendments made by this Schedule also have effect for the purposes of corporation tax in relation to disposals made on or after 6 April 2019 (whether in their application to accounting periods beginning on, and ending on or after, that date or to later accounting periods).

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Source: https://www.legislation.gov.uk/ukpga/2019/1/schedule/1/paragraph/120 (the official version)
Page: https://openlegislation.uk/finance-act-2019/schedule-1/paragraph-120
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.