883 Commencement and transitional provisions etc
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

883  Commencement and transitional provisions etc

(1)     This Act comes into force on 6th April 2005 and has effect—

(a)     for income tax purposes, for the tax year 2005–06 and subsequent tax years, and

(b)     for corporation tax purposes, for accounting periods ending after 5th April 2005.

(2)     Subsection (1)

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