omitted (for the purposes of corporation tax, in relation to accounting periods beginning on or after 1.4.2025 and, for the purposes of income tax, in relation to periods of account beginning on or after 6.4.2025) by virtue of , Sch. 5 paras. 8(2), 12(3) (with Sch. 5 paras. 15, 18, 19)