http://www.legislation.gov.uk/id/ukpga/2019/1/schedule/4/enacted

SCHEDULES

SCHEDULE 4Avoidance involving profit fragmentation arrangements

12Commencement

This Schedule has effect—

a

for income tax purposes, in relation to any value transferred on or after 6 April 2019 as a result of a material provision, and

b

for corporation tax purposes, in relation to any value transferred on or after 1 April 2019 as a result of a material provision.