Related Commentary  

20  Any power to make regulations conferred on the Treasury by virtue of this Schedule comes into force on the day on which this Act is passed.

21(1)  The amendments made by the following provisions of this Schedule have effect in relation to accounting periods beginning on or after 1 April 2017–

(a)Part 1, and

(b)in Part 2, paragraphs 2 to 15 and 19.

21(2)  Sub-paragraph (3) applies where a company has an accounting period beginning before 1 April 2017 and ending on or after that date (“the straddling period”).

21(3)  For the purposes of Part 15E of CTA 2009–

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