CommencementU.K.
36(1)Part 7 of, and Schedule 9 to, TIOPA 2010 are treated as always having had effect subject to the amendments made by this Schedule.U.K.
(2)Schedule 15 to FA 2009 (which contains provision rewritten in that Part and that Schedule and which continues to apply in relation to accounting periods ending before 1 April 2010) is treated as always having had effect subject to corresponding amendments.
(3)The power to make regulations under section 353A of TIOPA 2010 (inserted by paragraph 33 above) may only be exercised in relation to liabilities to corporation tax falling due and payable on or after the day on which this Act is passed.