{
  "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-506",
  "json_url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-506.json",
  "legislation": "ukpga/2010/8",
  "legislation_title": "Taxation (International and Other Provisions) Act 2010",
  "legislation_url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010",
  "path": "section/506",
  "kind": "section",
  "number": "506",
  "heading": "Commencement",
  "text": "(1) This Act comes into force on 1 April 2010 and has effect—\n(a) for corporation tax purposes, for accounting periods ending on or after that day,\n(b) for income tax and capital gains tax purposes, for the tax year 2010-11 and subsequent tax years, and\n(c) for petroleum revenue tax purposes, for chargeable periods beginning on or after 1 July 2010.\n(2) Subsection (1) does not apply to the following provisions (which therefore come into force on the day on which this Act is passed)—\n(a) section 499,\n(b) section 500,\n(c) the amendments in TCGA 1992 and ITA 2007 made by Part 13 of Schedule 8,\n(d) section 501 so far as relating to those amendments,\n(e) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(f) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(g) section 502(2) and (3),\n(h) section 505,\n(i) this section, and\n(j) section 507.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F8",
      "text": "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)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2010/8/section/506",
    "retrieved_at": "2026-10-29T09:10:17.008829+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."
}