51 Commencement
Finance Act 2022 (2022 c 3) | Legislation

Commencement and transitional provisions

51  Commencement

(1)     This Part has effect in relation to accounting periods beginning on or after 1 April 2022.

(2)     If an RP developer has an accounting period beginning before 1 April 2022 and ending on or after that date (“the straddling period”), for the purpose of determining whether RPDT is chargeable on the RP developer for the straddling period and, if so, in what amount—

(a)     so much of the straddling period as falls before 1 April 2022, and

(b)     so much of that period as falls on or after that date,

are

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