723Commencement and transitional provisions and savingsU.K.
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(1)This Act comes into force on 6th April 2003 and has effect—
(a)for the purposes of income tax, for the tax year 2003-04 and subsequent tax years, and
(b)for the purposes of corporation tax, for accounting periods ending after 5th April 2003.
(2)Subsection (1) is subject to Schedule 7, which contains transitional provisions and savings.