CommencementU.K.
97U.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.
97U.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.