http://www.legislation.gov.uk/id/ukpga/2019/1/schedule/14/enacted

SCHEDULES

SCHEDULE 14Leases: changes to accounting standards etc

PART 1Finance leases: amendments as a result of changes to accounting standards

6Commencement

1

The amendments made by this Part of this Schedule have effect in relation to periods of account beginning on or after 1 January 2019.

2

But, for the purposes of Chapter 7 of Part 10 of TIOPA 2010 (corporate interest restriction: group-interest and group-EBITDA), the amendments made by paragraph 5 have 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.