6(1)The amendments made by paragraphs 1, 2 and 5 have effect in relation to schemes entered into at any time (including any time before the commencement date).U.K.
(2)But section 938A in Part 21B of CTA 2010 (as inserted by paragraph 2) does not apply to—
(a)scheme losses or profits that relate to a time before the commencement date, or
(b)scheme profits that relate to a time on or after that date but are made in relation to a scheme entered into before that date.
(3)In this Schedule “the commencement date” means the day on which this Act is passed.