Sch 14 para 6
(1) The amendments made by this Part of this Schedule have effect in relation to periods of account beginning on or after 1 January 2019. (2) But, for the purposes of Chapter 7 of Part 10 of TIOPA 2010 (corporate interest restriction: group-interest and group-EBITDA), the amendments made by paragraph 5 have effect in relation to periods of account of a worldwide group (within the meaning given by section 480 of that Act) beginning on or after 1 January 2019.