Point in time view as at 27/07/2010.
Finance Act 2008, Paragraph 30 is up to date with all changes known to be in force on or before 09 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.
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.
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