Statute
Section 723 — Income Tax (Earnings and Pensions) Act 2003: Commencement and transitional provisions and savings
Text of the provision Official document
Commencement and transitional provisions and savings 723 1 This Act comes into force on 6th April 2003 and has effect—
a for the purposes of income tax, for the tax year 2003-04 and subsequent tax years, and b for the purposes of corporation tax, for accounting periods ending after 5th April 2003.
2 Subsection (1) is subject to Schedule 7, which contains transitional provisions and savings.
Official source: legislation.gov.uk
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