3700.The substantive provisions of this Act will come into force on 6 April 2005. Section 883 provides for it to have effect:
for the purposes of income tax, for the year 2005-06 and subsequent tax years; and
for the purposes of corporation tax for accounting periods ending after 5 April 2005.
Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.
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