32(1)The amendments made by paragraph 8 have effect for periods of account of worldwide groups ending on or after 6 April 2020.U.K.
(2)Sub-paragraph (3) applies if—
(a)in accordance with Schedule 7A to TIOPA 2010, a reporting company has submitted an interest restriction return for a period of account of a worldwide group ending—
(i)on or after 6 April 2020, but
(ii)before the day on which this Act is passed; and
(b)any of the figures in the interest restriction return have become incorrect as a result of the amendments made by paragraph 8 (including as a result of an election made under section 413(7) of TIOPA 2010).
(3)A revised interest restriction return submitted under paragraph 8 of Schedule 7A to TIOPA 2010 has effect (so far as that would not otherwise be the case) if it is received before the end of the period of 3 months beginning with the day on which this Act is passed.