Pt. 3 omitted by FA 2014, s. 7 and Sch. 1, para. 4, with effect for the financial year 2015 and subsequent financial years, subject to the transitional provisions in FA 2014, Sch. 1, para. 22 (where an accounting period straddles 1 April 2015 the repealed small profit provisions (CTA 2010, Pt. 3) and new ring-fence profit provisions (CTA 2010, s. 279A(3) and 279B–279H) apply as if the different parts of the straddling period falling in the different financial years were separate accounting periods).