Paragraph 16 of Schedule 6 (amendment of CAA 2001)12.

The amendments of section 63(2)(a) and (aa) of CAA 200117 (cases in which disposal value is nil) made by paragraph 16 of Schedule 6 come into force—

(a)

for corporation tax purposes, for accounting periods beginning on or after 1st April 2012, and

(b)

for income tax purposes, for the tax year 2012-1318 and subsequent tax years.