Point in time view as at 19/07/2011.
Finance Act 2009, Paragraph 26 is up to date with all changes known to be in force on or before 07 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
26U.K.The amendment made by paragraph 24 has effect—
(a)where the date of the transaction referred to in section 221(1)(a) of CAA 2001 is on or after 22 April 2009, and
(b)for the purposes of section 228A of that Act (which applies section 221(1)(b) of that Act), where the date of the transaction referred to in section 228A(2)(a) is on or after 22 April 2009.
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