Part 3 Commencement
Finance Act 2016 (2016 c 24) | Legislation

Part 3 Commencement

18

Chapters 3 to 5 and 7 and 8 of Part 6A of TIOPA 2010 (counteraction of deduction/non-inclusion mismatches arising from payments and quasi-payments) have effect in relation to—

(a)     payments made on or after the commencement date, and

(b)     quasi-payments in relation to which the payment period begins on or after the commencement date.

19

Chapter 6 of Part 6A of TIOPA 2010 (counteraction of deduction/non-inclusion mismatches relating to intra-company transfers from permanent establishments) has effect in relation to excessive PE deductions in relation to which the relevant PE period begins on or after the commencement date.

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Chapters

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