Part 2 Commencement
Finance Act 2022 (2022 c 3) | Legislation

Part 2 Commencement

4

(1)     The amendments made by section 24(3) and paragraph 1 of this Schedule, and section 24(5) and paragraph 3 of this Schedule so far as they relate to those amendments, have effect—

(a)     in relation to any accounting period of a claimant company beginning on or after the commencement day, and

(b)     in relation to any period (“the loss period”) beginning on or after the commencement day in which any loss or other amount arises to a non-UK resident company.

(2)     If an accounting period (a “straddling period”) of a claimant company begins before the commencement day and ends on or after that day—

(a)     so much of the straddling period as falls before the commencement day, and

(b)     so much of the straddling period as falls on or after that day,

are to be treated as separate periods for the purposes of the provisions

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