Related Commentary  

120(1)  The amendments made by this Schedule have effect–

(a)for the purposes of capital gains tax, for the tax year 2019–20 and subsequent tax years, and

(b)for the purposes of corporation tax, for accounting periods beginning on or after 6 April 2019.

120(2)  The amendments made by this Schedule also have effect for the purposes of corporation tax in relation to disposals made on or after 6 April 2019 (whether in their application to accounting periods beginning on, and ending on or after, that date or to later accounting periods).

Related Commentary  

121(1)  This paragraph applies to–

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