Part 10General provisions
Chapter 3Supplementary and general provisions
General and final
I1883Commencement and transitional provisions etc.
1
This Act comes into force on 6th April 2005 and has effect—
a
for income tax purposes, for the tax year 2005-06 and subsequent tax years, and
b
for corporation tax purposes, for accounting periods ending after 5th April 2005.
2
Subsection (1) is subject to subsections (3) to (5) (including Schedule 2).
3
Subsection (1) does not apply to the following provisions of this Act (which therefore come into force on the passing of this Act)—
a
section 873 (orders and regulations made by Treasury or F1Commissioners),
b
sections 875 to 881 (certain interpretation and general provisions),
c
section 882(2) to (5) (power to make consequential amendments),
d
this section other than subsection (4) below,
e
section 885 and Schedule 4 (abbreviations and general index),
f
section 886 (short title), and
g
paragraphs 78 and 148(5) of Schedule 2 (powers relating to open-ended investment companies and periodical payments of personal injury damages etc.) and subsection (4) below so far as it applies for the purposes of those provisions.
4
Schedule 2 (which contains transitional provisions and savings etc.) has effect.
5
The Treasury may by order make such transitional or saving provision as the Treasury consider appropriate in connection with the coming into force of this Act.