3588.Section 1329 provides for it to have effect:
for corporation tax purposes, for accounting periods ending on or after 1 April 2009; and
for income tax and capital gains tax purposes, for the tax year 2009-10 and subsequent tax years.
Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.
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