Corporation Tax Act 2009

This section has no associated Explanatory Notes

42(1)Until the Treasury by order appoints a day under this paragraph—U.K.

(a)section 238 has effect as if “ 6 years ” were substituted for “4 years” in subsection (3) of that section, and

(b)section 239 has effect as if “ 6 years ” were substituted for “4 years” in subsection (3) of that section.

(2)An order under this paragraph—

(a)may appoint different days for different purposes, and

(b)may include transitional provision and savings.