This section has no associated Explanatory Notes
26U.K.For the purposes of this Part of this Schedule—
(a)the first relevant date is—
(i)for corporation tax purposes, 1 April 2009, and
(ii)for income tax purposes, 6 April 2009,
(b)the second relevant date is—
(i)for corporation tax purposes, 1 August 2009, and
(ii)for income tax purposes, 6 August 2009, and
(c)the third relevant date is—
(i)for corporation tax purposes, 1 April 2014, and
(ii)for income tax purposes, 6 April 2014.