Part 6 Commencement and Transitional Provisions
Finance (No 2) Act 2015 (2015 c 33) | Legislation

Part 6 Commencement and Transitional Provisions

Introductory

102

This Part of this Schedule contains provision about the coming into force of the amendments in Parts 1 to 5 of this Schedule.

Commencement: the general rule

103

The general rule is that the amendments made by Parts 1 to 4 of this Schedule have effect in relation to accounting periods beginning on or after 1 January 2016.

104

This general rule—

(a)     does not apply in relation to the provisions dealt with by paragraphs 106 to 114, and

(b)     has effect subject to the transitional provisions in paragraphs 115 to 129.

105

Part 5 of this Schedule comes into force on the day on which this Act is passed.

Commencement: sections 321, 349 and 605 of CTA 2009

106

(1)     Paragraphs 15 and 28 have effect in relation to loan relationships entered into by a company in an accounting period beginning on or after 1 January 2016.

(2)     Paragraph 67 has effect in relation to derivative contracts entered into by a company in an accounting period beginning on or after 1 January 2016.

(3)     In relation to loan relationships entered into

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