Paragraph 7
United Kingdom
Regulations made under—
(a)
paragraph 21 of Schedule 18 to FA 1998 by virtue of the amendments made by paragraph 1 of this Schedule, or
(b)
section 12B of TMA 1970 by virtue of the amendments made by paragraph 3 of this Schedule,
have effect in relation to such accounting periods or tax years beginning on or after 1 April 2023 as are specified in the regulations.