Finance Act 2008 (c. 9)

SCHEDULES

SCHEDULE 27 Abolition of allowances: consequential amendments and savings

Part 2 Savings

Commencement

35 This Part of this Schedule has effect in relation to chargeable periods (within the meaning of CAA 2001) beginning on or after—

(a) for corporation tax purposes, 1 April 2011, and

(b) for income tax purposes, 6 April 2011.