1457.The substantive provisions of this Act come into force on 1 April 2010. Section 381 provides for this Act to have effect:
for corporation tax purposes, for accounting periods ending on or after that day,
for income tax and capital gains tax purposes, for the tax year 2010-11 and subsequent tax years, and
for petroleum revenue tax purposes, for chargeable periods beginning on or after 1 July 2010.
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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