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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.