Part 13Supplementary provisions
Amendments, repeals, citation etc.
723Commencement and transitional provisions and savings
1
This Act comes into force on 6th April 2003 and has effect—
a
for the purposes of income tax, for the tax year 2003-04 and subsequent tax years, and
b
for the purposes of corporation tax, for accounting periods ending after 5th April 2003.
2
Subsection (1) is subject to Schedule 7, which contains transitional provisions and savings.