40(1)The amendments made by paragraphs 37 to 39 have effect—
(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).