Finance Act 2009

Commencement U.K.

11 U.K. The amendments made by paragraphs 2, 3, 5, 7, 8 and 10 have effect in relation to shares issued on or after 22 April 2009.

12 U.K. The amendments made by paragraph 4 have effect in relation to—

(a) any exchange of shares to which section 135 of TCGA 1992 applies, where the new holding is issued on or after 22 April 2009, and

(b) any arrangement within section 136(1) of that Act entered into on or after that date.

13 (1) The amendments made by paragraph 6 have effect as follows. U.K.

(2) The amendments made by sub-paragraph (2) have effect in relation to shares issued in the tax year 2009-10 or a subsequent tax year.

(3) The amendment made by sub-paragraph (3) has effect in relation to claims made under section 158(4) of ITA 2007 in respect of shares issued in the tax year 2009-10 or a subsequent tax year.

14 U.K. The amendments made by paragraph 9 have effect in relation to shares or securities issued on or after 22 April 2009.