SCHEDULES
SCHEDULE 6Deduction of income tax at source
PART 5Commencement
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1
The amendments made by Parts 1 and 3 of this Schedule have effect in relation to—
a
interest paid or credited on or after 6 April 2016, and
b
dividends or other distributions paid by a building society on or after that date.
2
Sub-paragraph (1) does not apply to—
a
the repeals in Schedule 12 to FA 1988;
b
the amendments in section 564Q of ITA 2007;
c
the repeal of paragraph 277 of Schedule 1 to ITA 2007.
3
The repeals mentioned in sub-paragraph (2)(a) and (c) have effect in relation to benefits conferred on or after 6 April 2016.
4
The amendments mentioned in sub-paragraph (2)(b) have effect in relation to alternative finance return paid on or after 6 April 2016.
5
The amendments made by Part 2 of this Schedule, and the amendments made by this Schedule in sections 893 and 894 of ITA 2007, have effect in relation to interest paid on or after 6 April 2016.