Part 3 Changes to accounting standards and tax adjustments

1. Repeal of section 53 of FA 2011
2. Transitional provisions following repeal of section 53 of FA 2011: introductory
3. Cases where asset first recognised for period of account beginning on or after 1 January 2019
4. Cases where asset first recognised for an earlier period of account
5. Certain cases where there is a transfer of a lease
6. Cases where lessee permanently ceases to carry on activities
7. Application of paragraphs 12 to 16 to lease portfolios
8. Corporate interest restriction: changes of accounting policy
9. Corporate interest restriction: treatment of certain adjustments