Section 506 CommencementF1

United Kingdom

(1)

This Act comes into force on 1 April 2010 and has effect—

(a)

for corporation tax purposes, for accounting periods ending on or after that day,

(b)

for income tax and capital gains tax purposes, for the tax year 2010-11 and subsequent tax years, and

(c)

for petroleum revenue tax purposes, for chargeable periods beginning on or after 1 July 2010.

(2)

Subsection (1) does not apply to the following provisions (which therefore come into force on the day on which this Act is passed)—

(a)

section F2499,

(b)

section F3500,

(c)

the amendments in TCGA 1992 and ITA 2007 made by Part 13 of Schedule 8,

(d)

section F4501 so far as relating to those amendments,

F5(e)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(f)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(g)

section F6502(2) and (3),

(h)

section F7505,

(i)

this section, and

(j)

section F8507.

Annotations

Textual amendments

F1: S. 381 renumbered as s. 506 (with effect in accordance with Sch. 5 para. 25(1)(2) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 5 para. 10(3)(h)
F2: Word in s. 506(2)(a) (previously s. 381(2)(a)) substituted (with effect in accordance with Sch. 5 para. 25(1)(2) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 5 para. 10(4)(e)(i)
F3: Word in s. 506(2)(b) (previously s. 381(2)(b)) substituted (with effect in accordance with Sch. 5 para. 25(1)(2) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 5 para. 10(4)(e)(ii)
F4: Word in s. 506(2)(d) (previously s. 381(2)(d)) substituted (with effect in accordance with Sch. 5 para. 25(1)(2) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 5 para. 10(4)(e)(iii)
F5: S. 506(2)(e)(f) (previously s. 381(2)(e)(f)) repealed (with effect in accordance with Sch. 5 para. 25(1)(2) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 5 para. 10(2)(b)
F6: Words in s. 506(2)(g) (previously s. 381(2)(g)) substituted (with effect in accordance with Sch. 5 para. 25(1)(2) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 5 para. 10(4)(e)(iv)
F7: Word in s. 506(2)(h) (previously s. 381(2)(h)) substituted (with effect in accordance with Sch. 5 para. 25(1)(2) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 5 para. 10(4)(e)(v)
F8: Word in s. 506(2)(i) (previously s. 381(2)(i)) substituted (with effect in accordance with Sch. 5 para. 25(1)(2) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 5 para. 10(4)(e)(vi)

Notes on Part 11

Textual amendments

F1: Pt. 11: the existing Pt. 10 renumbered as Pt. 11 (except for ss. 375, 376 which are repealed) and the existing ss. 372-374, 377-382 renumbered as ss. 499-507 (with effect in accordance with Sch. 5 para. 25(1)-(3) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 5 para. 10(1)(2)(a)(3) (with Sch. 5 paras. 27, 32-34)