CommencementU.K.
17(1)The amendments made by paragraphs 1 to 3 and 13 to 15 have effect in relation to periods of account beginning on or after 1st January 2007.U.K.
(2)The amendments made by paragraphs 4, 6 to 9, 10(3) to (5), 11 and 12 have effect in accordance with provision made by an order made by the Treasury.
(3)But the amendments made by paragraphs 11 and 12 also have effect in relation to periods of account beginning on or after 1st January 2007 where the transfer of business or demutualisation concerned took place before 21st March 2007.
(4)The amendment made by paragraph 5 has effect in relation to transfers of business with a transfer date after 21st March 2007.
(5)The amendment made by paragraph 10(2) has effect in relation to transfers taking place on or after 6th December 2006.