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.