Commencement
2. The amendments made by Schedule 21 to the Finance Act 2013, so far as not already brought into force by virtue of paragraph 9(1) of that Schedule, are to be treated as having come into force on 1st April 2010.
2. The amendments made by Schedule 21 to the Finance Act 2013, so far as not already brought into force by virtue of paragraph 9(1) of that Schedule, are to be treated as having come into force on 1st April 2010.