Part 25Definitions for purposes of Act and final provisions
Final provisions
1184Commencement
1
This Act comes into force on 1 April 2010 and has effect—
a
for corporation tax purposes, for accounting periods ending on or after that day, and
b
for income tax and capital gains tax purposes, for the tax year 2010-11 and subsequent tax years.
2
Subsection (1) does not apply to the following provisions (which therefore come into force on the day on which this Act is passed)—
a
section 1178,
b
section 1179,
c
section 1180(2) to (4),
d
section 1183,
e
this section, and
f
section 1185.
3
Subsection (1) is subject to Schedule 2.
4
The reference in subsection (1)(a) to corporation tax includes amounts due or chargeable as if they were corporation tax.