35U.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.
35U.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.