Sch 1 para 120
(1) The amendments made by this Schedule have effect— (a) for the purposes of capital gains tax, for the tax year 2019-20 and subsequent tax years, and (b) for the purposes of corporation tax, for accounting periods beginning on or after 6 April 2019. (2) The amendments made by this Schedule also have effect for the purposes of corporation tax in relation to disposals made on or after 6 April 2019 (whether in their application to accounting periods beginning on, and ending on or after, that date or to later accounting periods).