4(1)The amendments made by this Schedule have effect in relation to periods of account beginning on or after 22 June 2010.U.K.
(2)But, for the purposes of sub-paragraph (1), a period of account beginning before, and ending on or after, 22 June 2010 is to be treated as if so much of the period as falls before that date, and so much of the period as falls on or after that date, were separate periods of account.