8(1)The amendments made by section 29 apply in relation to matters (“pre-commencement matters”) of which a person became aware at any time falling—E+W
(a)before the day on which that section comes into force, and
(b)during a financial year ending on or after that day,
as well as in relation to matters of which he becomes aware on or after that day.
(2)Any duty imposed by or by virtue of the new section 44A(2) or 46(2A) of the 1993 Act inserted by section 29 must be complied with in relation to any such pre-commencement matters as soon as practicable after section 29 comes into force.
Commencement Information
I1Sch. 10 para. 8 in force at 1.4.2008 for specified purposes by S.I. 2008/945, art. 2, Sch. 1 (with arts. 4, 5)