10U.K.The following have effect for accounting periods beginning on or after 1 January 2019—
(a)the provision made by paragraphs 1 to 4 and 6 so far as relating to corporation tax, and
(b)the amendments made by paragraphs 5 and 7 to 9.
10U.K.The following have effect for accounting periods beginning on or after 1 January 2019—
(a)the provision made by paragraphs 1 to 4 and 6 so far as relating to corporation tax, and
(b)the amendments made by paragraphs 5 and 7 to 9.