Paragraph 13 of Schedule 6 (amendment of TCGA 1992)9.
(1)
The repeals mentioned in paragraph (2) come into force—
(a)
for corporation tax purposes, for accounting periods11 beginning on or after 1st April 2012, and
(b)
for capital gains tax purposes, for the tax year 2012-1312 and subsequent tax years.
(2)
The repeals referred to in paragraph (1) are—
(a)
the repeal of section 256(6) and (8) of TCGA 199213 (charities) made by paragraph 13(1) and (3) of Schedule 6,
(b)
the repeal of section 256C(6) of TCGA 199214 (attributing gains to the non-exempt amount: charitable companies) made by paragraph 13(1) and (4) of Schedule 6, and
(c)
the repeal of section 256D(7) of TCGA 199215 (how gains are attributed to the non-exempt amount: charitable companies) made by paragraph 13(1) and (5) of Schedule 6.