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Finance Act 2008
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- UK Public General Acts
- 2008 c. 9
- SCHEDULE 14
- Paragraph 18
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18(1)The amendments made by this Schedule—
(a)so far as relating to corporation tax, have effect for accounting periods beginning on or after 1 April 2008, and
(b)so far as relating to income tax, have effect for the tax year 2008-09 and subsequent tax years.
(2)The amendments made by paragraphs 4 to 6 also have effect in relation to deemed surrenders under paragraph 6(1) of Schedule 13.
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