Part 12 Supplementary provisions
Chapter 6 Final provisions
Amendments, repeals, citation etc.
578 Consequential amendments
Schedule 2 contains consequential amendments.
579 Commencement and transitional provisions and savings
1
This Act has effect—
a
for income tax purposes, as respects allowances and charges falling to be made for chargeable periods ending on or after 6th April 2001, and
b
for corporation tax purposes, as respects allowances and charges falling to be made for chargeable periods ending on or after 1st April 2001.
2
References in this Act to a chargeable period to which this Act applies are to the chargeable periods given in subsection (1).
3
Subsection (1) is subject to Schedule 3, which contains transitional provisions and savings.
580 Repeals
Schedule 4 contains repeals.
581 Citation
This Act may be cited as the Capital Allowances Act 2001.