Introduction Schedule 16 Part 2: Commencement
129.Paragraph 2 allows HM Treasury, by order to appoint a day when amendments in the Schedule shall come into force.
130.Paragraph 3 (1) provides that the amendments in the Schedule will have effect from 1 April 2013 (subject to State aid approval, which if later will be the date when the Schedule will have effect).
131.Paragraphs 3 (2) and (3) provides that where a company has an accounting period which straddles 1 April 2013 then periods before or after that date are, for the purposes of Part 15A, treated as separate accounting periods.