This section has no associated Explanatory Notes
3U.K.The amendments made by [F1paragraph] 2 have effect where the inception of the long funding lease is on or after 13 November 2008 (“the relevant date”).
Textual Amendments
F1Words in Sch. 33 para. 3 substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 718(2) (with Sch. 2)