Transitional and saving provisions
4. The amendments to Chapter 4 of Part 16 of the 2006 Act brought into force by article 2(d) have effect in relation to financial years beginning on or after 1st October 2015.
4. The amendments to Chapter 4 of Part 16 of the 2006 Act brought into force by article 2(d) have effect in relation to financial years beginning on or after 1st October 2015.