Part 3 Commencement

Part 3 Commencement

Commencement

9

(1)     The amendments made by this Schedule, other than those made by paragraphs 4(2) and 5, have effect—

(a)     in relation to any accounting period of a claimant company beginning on or after 1st April 2006, and

(b)     in relation to any period (“the loss periodâ€) beginning on or after 1st April 2006 in which any loss or other amount arises to a non-resident company.

(2)

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