# Finance Act 2019, Paragraph 22


(1) The amendments made by paragraphs 2, 5 to 11 and 14(2) and (4) have effect in relation to periods of account of worldwide groups that begin on or after 1 January 2019.
(2) In this paragraph “period of account” and “worldwide group” have the same meaning as in Part 10 of TIOPA 2010.

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Source: https://www.legislation.gov.uk/ukpga/2019/1/schedule/11/paragraph/22 (the official version)
Page: https://openlegislation.uk/finance-act-2019/schedule-11/paragraph-22
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.