Finance Act 2019 (c. 1)

SCHEDULES

SCHEDULE 4 U.K. Avoidance involving profit fragmentation arrangements

Commencement U.K.

12 U.K. This Schedule has effect—

(a) for income tax purposes, in relation to any value transferred on or after 6 April 2019 as a result of a material provision, and

(b) for corporation tax purposes, in relation to any value transferred on or after 1 April 2019 as a result of a material provision.