12U.K.The amendments made by paragraph 1 have effect in relation to claims for relief by reference to shares issued on or after 6 April 2014.
13U.K.The other amendments made by this Schedule come into force in accordance with provision made by the Treasury by regulations.
14U.K.Regulations under paragraph 13—
(a)may make different provision for different purposes;
(b)may provide for any of those amendments to come into force on or by reference to a day that is—
(i)earlier than the day on which the regulations are made, but
(ii)not earlier than the day on which this Act is passed.