Commencement and transitional provisions
3(1)The amendments made by this Schedule have effect for accounting periods beginning on or after 1 January 2019.
(2)An accounting period beginning before and ending on or after 1 January 2019 is to be treated for the purposes of any provision made by this Schedule as if so much of the period as falls before that date, and so much of the period as falls on or after that date, were separate accounting periods.