Section 1184 — Corporation Tax Act 2010: Commencement

Commencement 1184 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, and b for income tax and capital gains tax purposes, for the tax year 2010-11 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 1178, b section 1179, c section 1180(2) to (4),

d section 1183, e this section, and f section 1185.

3 Subsection (1) is subject to Schedule 2.

4 The reference in subsection (1)(a) to corporation tax includes amounts due or chargeable as if they were corporation tax.