29(2) The amendment made by this section has effect in relation to accounting periods beginning on or after 5 December 2013.
This is subject to subsections (3) to (6).
29(3) In the case of a company which has an accounting period beginning before 5 December 2013 and ending on or after that date (“the straddling period”), for the purposes of subsections (2) and (4) so much of the straddling period as falls before that date, and so much of that period as falls on or after that date, are treated as separate accounting periods.
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