Finance (No. 2) Act 2010

Commencement U.K.

12 U.K. The amendment made by paragraph 2 has effect in relation to gains accruing on or after 23 June 2010.

13 U.K. The amendment made by paragraph 3 has effect in relation to the tax year 2010-11 and subsequent tax years.

14 U.K. The amendments made by paragraphs 4 to 7 and 9 have effect in relation to qualifying business disposals occurring on or after 23 June 2010.

15 U.K. The amendment made by paragraph 8 has effect in relation to relevant transactions occurring on or after 23 June 2010.

16 U.K. The amendment made by paragraph 10 has effect if the first relevant disposal occurs on or after 23 June 2010.

17 U.K. The amendment made by paragraph 11 has effect if the first relevant chargeable event occurs on or after 23 June 2010.