Corporation Tax Act 2009

1329 Commencement

(1) This Act comes into force on 1 April 2009 and has effect—

(a) for corporation tax purposes, for accounting periods ending on or after that day, and

(b) for income tax and capital gains tax purposes, for the tax year 2009-10 and subsequent tax years.

(2) Subsection (1) does not apply to the following provisions (which therefore come into force on the day on which this Act is passed)—

(a) section 1310,

(b) section 1323,

(c) section 1324,

(d) section 1325(2) and (3),

(e) section 1328,

(f) this section, and

(g) section 1330.

(3) Subsection (1) does not apply to the following provisions which come into force on a day to be appointed by the Treasury by order—

(a) paragraphs 71 and 99 of Schedule 2, and section 1325(1) so far as relating to those paragraphs, and

(b) Part 2 of Schedule 3, and section 1326 so far as relating to that Part of that Schedule.

(4) An order under subsection (3) may contain transitional or saving provision.