Commencement
1457.The substantive provisions of this Act come into force on 1 April 2010. Section 381 provides for this Act to have effect:
	for corporation tax purposes, for accounting periods ending on or after that day,
	for income tax and capital gains tax purposes, for the tax year 2010-11 and subsequent tax years, and
	for petroleum revenue tax purposes, for chargeable periods beginning on or after 1 July 2010.