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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.