Point in time view as at 01/04/2010.
Finance Act 2008, Paragraph 18 is up to date with all changes known to be in force on or before 01 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
18(1)The amendments made by this Schedule—U.K.
(a)so far as relating to corporation tax, have effect for accounting periods beginning on or after 1 April 2008, and
(b)so far as relating to income tax, have effect for the tax year 2008-09 and subsequent tax years.
(2)The amendments made by paragraphs 4 to 6 also have effect in relation to deemed surrenders under paragraph 6(1) of Schedule 13.
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