CommencementU.K.
7F1(1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .U.K.
F1(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3)The amendment made by paragraph 6 above has effect in relation to income arising on or after 6th April 1998.
F2(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(5)Except as provided by the preceding provisions of this paragraph, this Schedule has effect in relation to chargeable events happening on or after 6th April 1998.
Textual Amendments
F1Sch. 14 para. 7(1)(2) repealed (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 3 (with Sch. 2)
F2Sch. 14 para. 7(4) repealed (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 3 (with Sch. 2)
Modifications etc. (not altering text)
C1Sch. 14 para. 7(1) extended (retrospective to 9.4.2003) by Finance Act 2003 (c. 14), s. 171(3), Sch. 34 para. 12(1)