SCHEDULES

SCHEDULE 15 U.K.Tax treatment of financing costs and income

Modifications etc. (not altering text)

C1 Sch. 15 modified (21.7.2009 retrospective) by Finance (No. 3) Act 2010 (c. 33), Sch. 5 para. 36(2)

Part 11 U.K.Consequential amendments and commencement

Commencement U.K.

97 U.K.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.