F1(1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(2)Subsection (1) shall have effect in relation to the formation of an SE which occurs on or after 1st April 2005.
Textual Amendments
F1S. 54(1) repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)