The Finance (No. 2) Act 2005, section 6, (Appointed Day and Savings Provisions) Order 2005 No. 2010 (C. 88)

3.  Paragraph 6(1)(c)(1)(reduction in non-deductible tax) shall not apply in relation to any prescribed accounting period beginning before the day appointed by article 2.

(1)

Paragraph 6(1)(c) was inserted by paragraph 5(2) of Schedule 1 to the Finance (No. 2) Act 2005 (c. 22).