SCHEDULES
C1SCHEDULE 15Tax treatment of financing costs and income
Annotations:
Modifications etc. (not altering text)
Part 11Consequential amendments and commencement
Commencement
97
This Schedule has effect in relation to periods of account of the worldwide group—
a
that begin on or after 1 January 2010, or
b
to which paragraph 98 applies.
Sch. 15 modified (21.7.2009 retrospective) by Finance (No. 3) Act 2010 (c. 33), Sch. 5 para. 36(2)