Finance Act 2019 (c. 1)

SCHEDULES

SCHEDULE 20 Taxation of hybrid capital instruments

PART 2 Corporation tax, income tax and capital gains tax

Commencement for purposes of corporation tax

10 The following have effect for accounting periods beginning on or after 1 January 2019—

(a) the provision made by paragraphs 1 to 4 and 6 so far as relating to corporation tax, and

(b) the amendments made by paragraphs 5 and 7 to 9.