SCHEDULES

SCHEDULE 8 U.K.Relief from corporation tax for losses and other amounts

PART 3 U.K.Commencement and transitional provision

Commencement U.K.

20 U.K.The amendments made by paragraph 12 have effect in relation to a group allowance allocation statement submitted under section 269ZT or 269ZU of CTA 2010 in respect of an accounting period beginning on or after 1 April 2021.