Part 4: Income tax, corporation tax and capital gains tax Section 39: Corporation tax instalment payments Details of the section
Subsection (1) amends the period from which S.I. 2014/2409 is effective to accounting periods ending on or after 1 April 2015.
	Subsection (2) has the following effect in relation to accounting periods beginning before and ending on or after 1 April 2015
	paragraph (a) applies the definitions of "related 51% group company " and "augmented profits" found in sections 279F and 279G Corporation Tax Acts 2010 respectively.
	paragraph (b) disapplies paragraph 22 of Schedule 1 to Finance Act 2014.