Part 3 Commencement and Transitional Provision

Part 3 Commencement and Transitional Provision

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(1)     The amendments made by paragraphs 8, 9 and 13 have effect in relation to accounting periods beginning on or after 1 April 2015.

(2)     Accordingly—

(a)     despite the repeal of Part 3 of CTA 2010 by paragraph 4 of this Schedule, sections 25 to 30 of that Act (interpretation of

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