Part 4 Commencement
Finance Act 2021 (2021 c 26) | Legislation

Part 4 Commencement

44

This Schedule comes into force on the day on which this Act is passed (“the commencement date”), subject to paragraphs 45 and 46.

45

(1)     Section 310D of FA 2004 (inserted by paragraph 4) applies only in relation to transactions entered into, firm approaches made, and proposals that are made available for implementation, on or after the commencement date.

(2)     So far as applicable to a person who is not a promoter in relation to the arrangements or proposed arrangements, section 312ZA of FA 2004 (inserted by paragraph 7) applies only

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