Sch 27 para 11
(1) Paragraphs 8 to 10 have effect— (a) for income tax purposes, as respects allowances and charges falling to be made for chargeable periods ending on or after 6th April 2004; (b) for corporation tax purposes, as respects allowances and charges falling to be made for chargeable periods ending on or after 1st April 2004. (2) In this paragraph “ chargeable period ” has the meaning given by section 6 of the Capital Allowances Act 2001.