Statutory Instruments
INCOME TAX
CORPORATION TAX
Made
12th December 2005
Laid before the House of Commons
12th December 2005
Coming into force
2nd January 2006
1996 c. 8. Sub-section (1AA) was inserted by paragraph 29 of Schedule 4 to the Finance Act 2005 with effect for periods of account beginning on or after 1st January 2005 and substituted by paragraph 10 of Schedule 6 to the Finance (No. 2) Act 2005 with effect from 20 July 2005.
2002 c. 23. Sub-paragraph (2A) was inserted by paragraph 36 of Schedule 4 to the Finance Act 2005 with effect for periods of account beginning on or after 1st January 2005 and substituted by paragraph 11 of Schedule 6 to the Finance (No.2) Act 2005 with effect from 20 July 2005.