116 Commencement and transitional provision
Finance Act 2015 (2015 c 11) | Legislation

116  Commencement and transitional provision

(1)     This Part has effect in relation to accounting periods beginning on or after 1 April 2015.

(2)     For the purposes of this Part, if an accounting period of a company begins before and ends on or after 1 April 2015 (“the straddling period”)—

(a)     so much of that accounting period as falls before

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