11(1)In FA 2011, omit section 53 (leases and changes to accounting standards).
(2)The amendment made by this paragraph has effect in relation to periods of account beginning on or after 1 January 2019.
(3)But, for the purposes of Chapter 7 of Part 10 of TIOPA 2010 (corporate interest restriction: group-interest and group-EBITDA), the amendment made by this paragraph has effect in relation to periods of account of a worldwide group (within the meaning given by section 480 of that Act) beginning on or after 1 January 2019.