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Income and Corporation Taxes Act 1970 (repealed 6.4.1992)
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- UK Public General Acts
- 1970 c. 10
- Part XX
- Section 536
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Changes over time for: Section 536
Version Superseded: 06/04/1992
Alternative versions:
- 01/02/1991- Amendment
- 01/02/1991
Point in time - Stop date 06/04/1992- Amendment
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Point in time view as at 01/02/1991. This version of this provision has been superseded.
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There are currently no known outstanding effects for the Income and Corporation Taxes Act 1970 (repealed 6.4.1992), Section 536.
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536 Commencement.U.K.
(1)Except as otherwise provided by the following provisions of this section, this Act shall come into force in relation to tax for the year 1970-71 and subsequent years of assessment, and for companies’ accounting periods ending after 5th April 1970.
(2)Except as otherwise provided by the following provisions of this section, such of the provisions of this Act as relate to capital gains tax (including the provisions of Part XVIII of this Act as applied to capital gains tax by section 39 of the M1Finance Act 1965) shall come into force in relation to that tax for the year 1970-71 and subsequent years of assessment.
(3)The following provisions of this Act, that is—
(a)so much of any provision of this Act as authorises the making, variation or revocation of any Order in Council or regulation or other instrument,
(b)so much of any provision of this Act as relates to the making of a return, the furnishing of a certificate or the giving of any other information, including any such provision which imposes a duty on the Board or an officer of the Board as well as any such provision which imposes a duty on any other person,
(c)so much of any provision of this Act as imposes any penalty,
(d)except where the tax concerned is all tax for years of assessment before the year 1970-71 or accounting periods ending before 6th April 1970, so much of any other provision of this Act as confers any power or imposes any duty the exercise or performance of which operates or may operate in relation to tax for more than one chargeable period,
shall come into force for all purposes on 6th April 1970 to the exclusion of the corresponding enactments repealed by this Act.
(4)This section has effect except as otherwise provided by any other provision of this Act.
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