Commencement
3752.The Act received Royal Assent on 6 March 2003. Section 723 provides for it to have effect:
	for the purposes of income tax, for the year 2003-04 and subsequent tax years; and
	for the purposes of corporation tax (where the provisions of this Act are used to compute profits for corporation tax purposes of corporate office-holders), for accounting periods ending after 5 April 2003.