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Legislation

Finance Act 2015

Crossheading Final provisions

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Section 115 Application of other enactments to diverted profits tax
Section 116 Commencement and transitional provision

Final provisions
Commencement and transitional provision

Section 116 | Commencement and transitional provision

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
Pt. 3 repealed (for accounting periods beginning on or after 1.1.2026) by Finance Act 2026 (c. 11), s. 46(2), Sch. 5 para. 1(3)