This
adran has no associated
Nodiadau Esboniadol
16U.K.For the purposes of paragraph 17 an accounting period of a qualifying holding company is a “relevant accounting period” if it—
(a)begins on or after 1 July 2009 [F1but before 1 January 2013], F2...
F2(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1Words in Sch. 16 para. 16(a) inserted (retrospective to 30.6.2012) by Finance Act 2012 (c. 14), Sch. 20 paras. 35(a), 54
F2Sch. 16 para. 16(b) and word omitted (retrospective to 30.6.2012) by virtue of Finance Act 2012 (c. 14), Sch. 20 paras. 35(b), 54