Corporation Tax Act 2010 section 1184

Commencement

Section 1184 sets out when the Corporation Tax Act 2010 comes into force and how its effective dates apply to different taxes and specific provisions.

• The Act comes into force on 1 April 2010, applying for corporation tax purposes to accounting periods ending on or after that date, and for income tax and capital gains tax purposes from the 2010-11 tax year onwards.
• Certain administrative and transitional provisions (sections 1178, 1179, 1180(2) to (4), 1183, 1184 itself, and 1185) come into force earlier, on the date the Act receives Royal Assent rather than 1 April 2010.
• The general commencement rule is subject to Schedule 2, which contains further transitional provisions and savings that may modify how and when specific parts of the Act take effect.
• References to corporation tax in the commencement provision include amounts that are due or chargeable as if they were corporation tax, ensuring the Act captures all corporation-tax-like charges from the effective date.