42(1)Nothing in paragraph 37 or 40(1) is to affect the operation of—U.K.
(a)section 393I of CAA 2001 (withdrawal of allowance if flat not qualifying flat or if relevant interest sold before flat first let), or
(b)sections 393M to 393P of CAA 2001 (balancing adjustments),
for chargeable periods beginning on or after the relevant date in relation to expenditure incurred before that date.
(2)The relevant date is—
(a)for corporation tax purposes, 1 April 2013, and
(b)for income tax purposes, 6 April 2013.