Paragraph 4 I1I2
United Kingdom
This Part comes into force on such day as the Treasury may by regulations appoint (and different days may be appointed for different purposes).
Annotations
Commencement
- I1
Sch. 5 para. 4 not in force at Royal Assent, see Sch. 5 para. 4
- I2
Sch. 5 para. 4 in force at 1.1.2023 with effect in relation to accounting periods of companies beginning on or after 1.1.2023 by S.I. 2022/1164, reg. 2(1)