Part 3Income tax, corporation tax and capital gains tax

Chapter 2Corporation tax: general

Expenses of companies with investment business and insurance companies

42Commencement of sections 38 to 41

1

The amendments made by sections 38 to 41 and Schedule 6 have effect for accounting periods beginning on or after 1st April 2004.

2

This is subject to the transitional provisions in sections 43 and 44 and that Schedule.