Schedules

Schedule 1Research and development

Part 3Commencement and transitional and transitory provision

General commencement of Parts 1 and 2

16

(1)

The amendments made by this Schedule, except those made by sub-paragraphs (16) to (18) of paragraph 9, have effect in relation to accounting periods beginning on or after the appointed day.

(2)

In this Part, the “appointed day” is a day appointed by the Treasury in regulations.