6U.K.Regulations under paragraph 5 may make different provision for different purposes.
Commencement Information
I1Sch. 5 para. 6 not in force at Royal Assent, see Sch. 5 para. 4
I2Sch. 5 para. 6 in force at 1.1.2023 with effect in relation to accounting periods of companies beginning on or after 1.1.2023 by S.I. 2022/1164, reg. 2(1)