# Finance Act 2019, Paragraph 6


(1) The amendments made by this Part of this Schedule have effect in relation to periods of account beginning on or after 1 January 2019.
(2) But, for the purposes of Chapter 7 of Part 10 of TIOPA 2010 (corporate interest restriction: group-interest and group-EBITDA), the amendments made by paragraph 5 have effect in relation to periods of account of a worldwide group (within the meaning given by section 480 of that Act) beginning on or after 1 January 2019.

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Source: https://www.legislation.gov.uk/ukpga/2019/1/schedule/14/paragraph/6 (the official version)
Page: https://openlegislation.uk/finance-act-2019/schedule-14/paragraph-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.