Related Commentary  

10(1)  This paragraph applies if, in the case of any person–

(a)a thing is done or an event occurs before 1 April 2010, and

(b)because of a change in the law made by this Act, the corporation tax consequences of that thing or event for the relevant period are different from what they would otherwise have been.

10(2)  This paragraph also applies if, in the case of any person–

(a)a thing is done or an event occurs before 6 April 2010, and

(b)because of a change in the law made by this Act, the income tax consequences of that thing or event for the relevant period are different from what they would otherwise have been.

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