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Finance Act 2012
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- UK Public General Acts
- 2012 c. 14
- SCHEDULE 20
- PART 4
- Commencement provision relating to...
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Changes over time for: Cross Heading: Commencement provision relating to foreign permanent establishments
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Commencement provision relating to foreign permanent establishmentsU.K.
55(1)The amendments made by paragraphs 3, 5 and 9 above come into force on 1 January 2013; but the amendment made by paragraph 5(3) above has no effect in relation to elections made before that date.U.K.
(2)The amendments made by paragraphs 4 and 6 to 8 above have effect for relevant accounting periods beginning on or after 1 January 2013.
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