Paragraph 26
For the purposes of this Part of this Schedule—
(a)
the first relevant date is—
(i)
for corporation tax purposes, 1 April 2009, and
(ii)
for income tax purposes, 6 April 2009,
(b)
the second relevant date is—
(i)
for corporation tax purposes, 1 August 2009, and
(ii)
for income tax purposes, 6 August 2009, and
(c)
the third relevant date is—
(i)
for corporation tax purposes, 1 April 2014, and
(ii)
for income tax purposes, 6 April 2014.