SCHEDULES
SCHEDULE 39Repeal of miscellaneous reliefs etc
PART 5Capital allowances
40Flat conversion allowances
1
a
for corporation tax purposes, in relation to chargeable periods beginning on or after 1 April 2013, and
b
for income tax purposes, in relation to chargeable periods beginning on or after 6 April 2013.
2
But see also—
a
paragraph 41 (which deals with the case of a company’s chargeable period for corporation tax purposes straddling 1 April 2013), and
b
paragraph 42 (which saves the continued operation of certain provisions).