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Finance Act 2011
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- UK Public General Acts
- 2011 c. 11
- SCHEDULE 21
- Paragraph 6
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6(1)The amendments made by paragraph 3 are treated as having come into force on 24 March 2011.
(2)But those amendments—
(a)do not have effect for the purposes of any of sections 71A to 73B of FA 2003 (other than those provisions mentioned in paragraph (b) below) if the arrangements referred to in section 71A(1), 72(1), 72A(1) or 73(1) (as the case may be) were entered into before 24 March 2011, and
(b)do not have effect for the purposes of section 71A(2)(b), 72(2)(b), 72A(2)(b) or 73(2)(b) of that Act if the arrangements referred to there were entered into before 24 March 2011.
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