22(1)The amendments made by paragraphs 2, 5 to 11 and 14(2) and (4) have effect in relation to periods of account of worldwide groups that begin on or after 1 January 2019.U.K.
(2)In this paragraph “period of account” and “worldwide group” have the same meaning as in Part 10 of TIOPA 2010.
23U.K.The amendments made by paragraphs 3 and 4 have effect in relation to any change in ownership taking place on or after 29 October 2018.
24U.K.Part 10 of TIOPA 2010 has effect, and is to be deemed always to have had effect, with the amendments made by paragraphs 12, 13, 14(3) and 19 to 21.
25U.K.The amendment made by paragraph 17 has effect where the affected period ends on or after 29 October 2018.
26U.K.The amendment made by paragraph 18 has effect in relation to any interest restriction return submitted on or after 1 April 2019.