19. The amendments made by paragraph 35(3) are disregarded where, for the purposes of paragraph 80(3) of Schedule 6 to FA 2000(1) (time limits for assessments), the end of the prescribed accounting period occurred on or before 31st March 2007.
Sub-paragraphs (3) and (3A) were substituted for sub-paragraph (3) by section 99(1) of, and paragraphs 32 and 35(1) and (3) of Schedule 51 to, the Finance Act 2009.