Section 1329 — Corporation Tax Act 2009: Commencement

Commencement 1329 1 This Act comes into force on 1 April 2009 and has effect—

a for corporation tax purposes, for accounting periods ending on or after that day, and b for income tax and capital gains tax purposes, for the tax year 2009-10 and subsequent tax years.

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 1310, b section 1323, c section 1324, d section 1325(2) and (3),

e section 1328, f this section, and g section 1330. 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .