Paragraph 10
The following have effect for accounting periods beginning on or after 1 January 2019—
(a)
the provision made by paragraphs 1 to 4 and 6 so far as relating to corporation tax, and
(b)
the amendments made by paragraphs 5 and 7 to 9.
The following have effect for accounting periods beginning on or after 1 January 2019—
the provision made by paragraphs 1 to 4 and 6 so far as relating to corporation tax, and
the amendments made by paragraphs 5 and 7 to 9.