Provisions coming into force on 25 January 20182

The appointed day for the following provisions of the Act coming into force is 25 January 2018—

a

section 76 (amendments to TCMA) in so far as it relates to the paragraphs of Schedule 23 referred to in paragraph (b);

b

in Schedule 23—

i

paragraphs 35 to 38;

ii

paragraphs 56 to 59;

iii

paragraph 61;

iv

paragraph 64; and

v

paragraphs 68 to 70.