Part 3 Parts 1 and 2: Commencement and Transitional Provision
Finance (No 2) Act 2023 (2023 c 30) | Legislation

Part 3 Parts 1 and 2: Commencement and Transitional Provision

30

Except as provided in paragraphs 31 to 35, the amendments made by Parts 1 and 2 of this Schedule have effect for periods of account of worldwide groups that begin on or after 1 April 2023.

31

The amendments made by paragraph 5(1) and (3) have effect for periods of account of worldwide groups ending on or after 6 April 2020.

32

(1)     The amendments made by paragraph 8 have effect for periods of account of worldwide

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