Part 15 Commencement
Finance Act 2021 (2021 c 26) | Legislation

Part 15 Commencement

36

Part 6A of TIOPA 2010 has effect, and is deemed always to have had effect—

(a)     with the amendments contained in Parts 2 to 3, 7, 10 and 13 of this Schedule, and

(b)     with the amendment made by paragraph 26 so far as it applies in relation to a qualifying institutional investor that is an investment trust.

37

The amendments made by Parts 1, 4, 5, 8, 9, 11, 12 and 14 of this Schedule (except that made by paragraph 26 so far as it applies by virtue of paragraph 36(b)) have effect—

(a)     in the case of their application to Chapter 6 of Part 6A of TIOPA 2010, in relation to excessive deductions in relation to which the relevant PE period begins on or after the day on which this Act is passed,

(b)     in the case of their application to Chapter 9 or 10 of Part 6A of TIOPA 2010, in relation to accounting periods beginning on or after that date, and

(c)     in the case of their application to any other Chapter of Part 6A of TIOPA 2010, in relation to—

(i)     payments made on or after that date, or

(ii)

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