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Finance Act 2013

Part 2: Commencement

235.Paragraph 2 allows HM Treasury, by order to appoint a day when amendments in the Schedule shall come into force.

236.Paragraph 3 (1) provides that the amendments in the Schedule will have effect in relation to accounting periods beginning on or after a day specified by HM Treasury (‘the specified day’).

237.Paragraph 3 (2) and (3) provides that where a company has an accounting period which straddles the specified day then periods before or after that date are for the purposes of Part 15B treated as separate accounting periods.

238.Paragraph 4 allows for any amendments to the design of the relief in order to be met, and in direct consequence of the requirements to meet, State aid approval. Consequential amendments for other parts of the Taxes Acts as specified in Schedule 18 are amended to take into account the effects of the amendments in Schedule 17.

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