History

In the heading to Pt. 9D, “, 15D or 15E” substituted for “or 15D” by F(No. 2)A 2017, s. 21 and Sch. 6, para. 6(a), with effect in relation to accounting periods beginning on or after 1 April 2017, subject to the transitional provisions in F(No. 2)A 2017, Sch. 6, para. 21(2) and (3).

In the heading to Pt. 9D “, 15C or 15D” substituted for “or 15C” by FA 2016 s. 54 and Sch. 8, para. 6(a), with effect in relation to accounting periods beginning on or after 1 April 2016 (subject to provisions of Sch. 8, para. 17(2) and (3)).

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