Part 4 Commencement and transitional provision

1. Commencement: new Part 10 of TIOPA
2. Commencement: repeal of Part 7 of TIOPA 2010
3. Time limits for elections relating to financial statements of a worldwide group
4. Time limit relating to appointment of reporting company or filing interest restriction return
5. Change of accounting policy
6. Adjustments under Schedule 7 to F(No.2)A 2015
7. Power to make elections under Disregard Regulations for pre-1 April 2020 derivative contracts
8. Qualifying infrastructure companies
9. Counteracting effect of avoidance arrangements
10. Commencement of orders or regulations containing consequential provision
11. Interpretation