31(1)The amendment made by paragraph 21(3), so far as it relates to section 40D(4) of F(No.2)A 1992 as amended by Schedule 1 to ITTOIA 2005, has effect for accounting periods ending after 5th April 2005.U.K.
(2)The amendments made by paragraphs 25 and 30 have effect for the year 2005-06 and subsequent years of assessment.
(3)The amendments made by the remaining provisions of this Part of this Schedule are deemed to have come into force on 2nd December 2004.