10(1)Subject to paragraph 2(1) and (3) above, paragraphs 1 to 3 above have effect in relation to accounting periods beginning on or after 1st January 1996.U.K.
(2)F1... Paragraphs 4 to 8 above have effect in relation to periods of account beginning on or after 1st January 1996.
Textual Amendments
F1Words in Sch. 31 para. 10(2) repealed (with effect in accordance with Sch. 9 of the amending Act) by Finance Act 2007 (c. 11), Sch. 27 Pt. 2(9)