Paragraph 22
The following provisions of this Schedule have effect in relation to accounting periods beginning on or after the commencement date—
(a)
paragraphs 2 to 4, and
(b)
paragraphs 5(a), 7(a), 8(a), 10(a), 15 and 16.
The following provisions of this Schedule have effect in relation to accounting periods beginning on or after the commencement date—
paragraphs 2 to 4, and
paragraphs 5(a), 7(a), 8(a), 10(a), 15 and 16.