Regulation 2 Application of rulesI1

The rules contained in these Regulations are to apply to the making for any financial year beginning on or after 1st April 2013 of the calculations required by item T in sections 31B(1), 42B(1), and 52ZX(5) of the 1992 Act and section 88(2) of the 1999 Act and item TP in sections 34(3), 45(3) and 48(3) and (4) of the 1992 Act and item TP2 in section 89(4) of the 1999 Act.