Citation, commencement and effect1
1
This Order may be cited as the Corporation Tax Act 2009 (Amendment) Order 2009 and shall come into force on 18th November 2009.
2
The amendments made by this Order (other than article 6(7)(a) and (8)) shall be deemed to have come into force on 1st April 2009 and have effect—
a
for corporation tax purposes, for accounting periods ending on or after 1st April 2009, and
b
for income tax and capital gains tax purposes, for the tax year 2009-10 and subsequent tax years.