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12. The amendments of section 63(2)(a) and (aa) of CAA 2001(1) (cases in which disposal value is nil) made by paragraph 16 of Schedule 6 come into force—
(a)for corporation tax purposes, for accounting periods beginning on or after 1st April 2012, and
(b)for income tax purposes, for the tax year 2012-13(2) and subsequent tax years.
2001 c. 2; paragraph (a) was amended and paragraph (aa) was inserted by paragraph 328 of Schedule 1 to the Corporation Tax Act 2010 (c. 4). Section 69(1) of the Finance Act 2010 provides that “CAA 2001” means the Capital Allowances Act 2001.
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