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1.—(1) This Order may be cited as the Corporation Tax Act 2010 (Amendment) Order 2010 and comes into force on 1st January 2011.
(2) The amendments made by this Order shall be deemed to have come into force on 1st April 2010 and have effect—
(a)for corporation tax purposes, for accounting periods ending on or after 1st April 2010, and
(b)for income tax and capital gains tax purposes, for the tax year 2010-11 and subsequent tax years.
Explanatory Memorandum sets out a brief statement of the purpose of a Statutory Instrument and provides information about its policy objective and policy implications. They aim to make the Statutory Instrument accessible to readers who are not legally qualified accompany any Statutory Instrument or Draft Statutory Instrument laid before Parliament from June 2004 onwards.
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