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Taxation (International and Other Provisions) Act 2010

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Changes over time for: Cross Heading: Application of sections 925A to 925F of ITA 2007 (repos)

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Application of sections 925A to 925F of ITA 2007 (repos)U.K.

45(1)Sections 925A to 925F and 926(1A) of ITA 2007 (which are inserted by Part 19 of Schedule 7 to this Act) do not have effect in relation to an arrangement that comes into force before 1 October 2007.U.K.

(2)Paragraph 14(6) of Schedule 13 to FA 2007 (when an arrangement is in force) applies for the purposes of sub-paragraph (1) of this paragraph as for those of that Schedule.

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