Citation, commencement and effect3
Article 6 has effect—
a
for corporation tax purposes, for accounting periods4 beginning on or after 1st April 2012, and
b
for capital gains tax purposes, for the tax year 2012-135 and subsequent tax years.
Article 6 has effect—
for corporation tax purposes, for accounting periods4 beginning on or after 1st April 2012, and
for capital gains tax purposes, for the tax year 2012-135 and subsequent tax years.