# Finance Act 2019, Paragraph 12


This Schedule has effect—
(a) for income tax purposes, in relation to any value transferred on or after 6 April 2019 as a result of a material provision, and
(b) for corporation tax purposes, in relation to any value transferred on or after 1 April 2019 as a result of a material provision.

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Source: https://www.legislation.gov.uk/ukpga/2019/1/schedule/4/paragraph/12 (the official version)
Page: https://openlegislation.uk/finance-act-2019/schedule-4/paragraph-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.