22U.K.The following provisions of this Schedule have effect in relation to accounting periods beginning on or after the commencement date—
(a)paragraphs 2 to 4, and
(b)paragraphs 5(a), 7(a), 8(a), 10(a), 15 and 16.
22U.K.The following provisions of this Schedule have effect in relation to accounting periods beginning on or after the commencement date—
(a)paragraphs 2 to 4, and
(b)paragraphs 5(a), 7(a), 8(a), 10(a), 15 and 16.