Corporation Tax Act 2009 section 1329

Commencement

Section 1329 sets out when the Corporation Tax Act 2009 comes into force and how its commencement applies to different taxes.

• The Act comes into force on 1 April 2009 and applies to corporation tax for accounting periods ending on or after that date
• For income tax and capital gains tax purposes, the Act applies from the 2009-10 tax year onwards
• Certain administrative and procedural provisions (such as regulation-making powers, consequential amendment powers, the power to undo changes, transitional provisions, extent, and short title) came into force earlier — on the date the Act received Royal Assent
• Although the Act primarily deals with corporation tax, it also makes consequential amendments to income tax and capital gains tax legislation, with separate commencement rules for those amendments