20The references in sections 1044(2A)(b) and 1045(2A)(b) of CTA 2009 (inserted by paragraph 6(4) and (5)) to having met the R&D intensity condition in an accounting period—
(a)include having met the R&D intensity condition for the purposes of paragraph 21 in an accounting period to which that paragraph applies, but
(b)are not applicable to any other accounting period beginning before the appointed day.