Point in time view as at 31/01/2013.
Corporation Tax Act 2010, Section 1184 is up to date with all changes known to be in force on or before 04 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.
(1)This Act comes into force on 1 April 2010 and has effect—
(a)for corporation tax purposes, for accounting periods ending on or after that day, and
(b)for income tax and capital gains tax purposes, for the tax year 2010-11 and subsequent tax years.
(2)Subsection (1) does not apply to the following provisions (which therefore come into force on the day on which this Act is passed)—
(a)section 1178,
(b)section 1179,
(c)section 1180(2) to (4),
(d)section 1183,
(e)this section, and
(f)section 1185.
(3)Subsection (1) is subject to Schedule 2.
(4)The reference in subsection (1)(a) to corporation tax includes amounts due or chargeable as if they were corporation tax.
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