Related Commentary  

39(1)  The FA 2016 amendments have effect (so far as they would not otherwise have effect) in relation to–

(a)amounts that are recognised in GAAP accounts drawn up for any period of account beginning on or after 8 March 2017, or

(b)in the case of a straddling period, amounts that would be recognised in GAAP accounts drawn up for a period of account beginning on 8 March 2017 and ending when the straddling period ends.

39(2)  In subsection (1)–

“the FA 2016 amendments” means–

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