36(1)  [Omits TIOPA 2010, s. 371UD.]

36(2)  Accordingly, omit the following provisions–

(a)[omits CTA 2010, s. 398D(6) and (6A),]

(c)[omits FA 2015, Sch. 2, para. 6 and 8,]

36(3)  The amendments made by this section have effect in relation to accounting periods of CFCs beginning on or after 8 July 2015.

36(4)  Subsection (5) applies where a CFC has an accounting period beginning before 8 July 2015 and ending on or after that date (“the straddling period”).

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