xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"
13.—(1) The amendments made by article 11 have effect for the tax year 2011-12 and subsequent tax years.
(2) The amendments made by article 12 have effect for accounting periods beginning on or after 1st April 2011.