51 Commencement

Commencement and transitional provisions

51 听颁辞尘尘别苍肠别尘别苍迟

(1)聽聽聽聽 This Part has effect in relation to accounting periods beginning on or after 1 April 2022.

(2)聽聽聽聽 If an RP developer has an accounting period beginning before 1 April 2022 and ending on or after that date (鈥渢he straddling period鈥), for the purpose of determining whether RPDT is chargeable on the RP developer for the straddling period and, if so, in what amount鈥

(a)聽聽聽聽 so much of the straddling period as falls before 1 April 2022, and

(b)聽聽聽聽 so much of that period as falls on or after that date,

are

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