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.