Part 10General provisions

Final provisions

381Commencement

(1)

This Act comes into force on 1 April 2010 and has effect—

(a)

for corporation tax purposes, for accounting periods ending on or after that day,

(b)

for income tax and capital gains tax purposes, for the tax year 2010-11 and subsequent tax years, and

(c)

for petroleum revenue tax purposes, for chargeable periods beginning on or after 1 July 2010.

(2)

Subsection (1) does not apply to the following provisions (which therefore come into force on the day on which this Act is passed)—

(a)

section 372,

(b)

section 373,

(c)

the amendments in TCGA 1992 and ITA 2007 made by Part 13 of Schedule 8,

(d)

section 374 so far as relating to those amendments,

(e)

section 375,

(f)

section 376,

(g)

section 377(2) and (3),

(h)

section 380,

(i)

this section, and

(j)

section 382.