Section 107

Commencement Date

6 April 2010 is the day appointed for the coming into force of Sch. 56 in respect of amounts of tax under items 2, 3 and 4 and items 17, 23 and 24 (but only insofar as the tax falls within items 2, 3 or 4) of the Table at para. 1, where those amounts of tax are:

“(a)chargeable in respect of a tax period starting on or after 6th April 2010, or

(b)chargeable in respect of a section 254 period ending on or after 30th September 2010”

(2010/466, art. 3).

The following relevant definitions provided at SI 2010/466, art. 2

“tax quarter” means any of the following (inclusive) periods–

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