739X Application of this Chapter

Details

This Chapter applies to accounting periods commencing on or after 1 January 2017. If an investment undertaking would have had an accounting period commencing on or after 1 January 2017 but decided, on or after 20 October 2016, to change their accounting period such that this Chapter would not apply, then this Chapter will apply to that accounting period commencing on or after 20 October 2016.

Relevant Date: Finance Act 2021