Profits attributable to periods before the appointed day Profits attributable to periods before the appointed day Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below: Sch. 4 para. 9 words inserted by Planning (Consequential Provisions) (Wales) Act 2026 Sch. 2 para. 158 13Paragraph 13 Profits attributable to periods before the appointed day