SCHEDULES

SCHEDULE 27 U.K. Abolition of allowances: consequential amendments and savings

Part 2 U.K. Savings

Commencement U.K.

35 U.K. This Part of this Schedule has effect in relation to chargeable periods (within the meaning of CAA 2001) beginning on or after—

(a) for corporation tax purposes, 1 April 2011, and

(b) for income tax purposes, 6 April 2011.