SCHEDULES
SCHEDULE 27U.K.Remittance basis
Part 3 U.K.Commencement
15(1)The amendments made by paragraphs 2 to 5, 10, 11(2) and 14 have effect for the tax year 2008-09 and subsequent tax years.U.K.
(2)The other amendments made by this Schedule come into force on 22 April 2009.