Part 3 Transitional reporting electionF1

Annotations

Textual amendments

F1

Sch. 16 Pt. 3 inserted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 40(1)