Citation, commencement and effect1
1
This Order may be cited as the Corporation Tax Act 2010 (Amendment) Order 2010 and comes into force on 1st January 2011.
2
The amendments made by this Order shall be deemed to have come into force on 1st April 2010 and have effect—
a
for corporation tax purposes, for accounting periods ending on or after 1st April 2010, and
b
for income tax and capital gains tax purposes, for the tax year 2010-11 and subsequent tax years.