30(1)Subject to sub-paragraph (2), this Part of this Schedule has effect in relation to chargeable periods (within the meaning of CAA 2001) beginning on or after—U.K.
(a)for corporation tax purposes, 1 April 2011, and
(b)for income tax purposes, 6 April 2011.
(2)The amendments made by paragraph 5 have effect in relation to a transfer by the past owner (within the meaning of section 186 of CAA 2001) in such a chargeable period.