4(1)The amendment made by paragraph 1 has effect in relation to the tax year 2018-19 and subsequent tax years.U.K.
(2)The amendment made by paragraph 2 has effect in relation to accounting periods beginning on or after 1 April 2018.
(3)The amendments made by paragraph 3 have effect in relation to partnership returns relating to the tax year 2018-19 or any subsequent tax year.