http://www.legislation.gov.uk/id/ukpga/2019/1/schedule/20/enacted

SCHEDULES

SCHEDULE 20Taxation of hybrid capital instruments

PART 2Corporation tax, income tax and capital gains tax

18Commencement for purposes of income tax and CGT

In so far as it relates to the definition of “corporate bond” in section 117(1) of TCGA 1992, the amendment made by paragraph 6 has effect in relation to disposals made on or after 1 January 2019.