Part 3 Commencement

Part 3 Commencement

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.

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(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)

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