21(1)The amendments made by paragraphs 14, 15 and 16(3) come into force on the day on which this Act is passed.U.K.
(2)The other amendments made by this Schedule come into force in accordance with provision contained in an order made by the Treasury.
(3)An order made under sub-paragraph (2) may—
(a)make different provision for different purposes;
(b)provide for such amendments to have effect in relation to times before the order is made.
22(1)The Commissioners for Her Majesty's Revenue and Customs may by order make any incidental, supplemental, consequential, transitional or saving provision in consequence of the amendments made by this Schedule.U.K.
(2)An order under this paragraph may—
(a)amend, repeal or revoke any provision made by or under CTA 2010;
(b)include provision having effect in relation to times before it is made, provided that it does not increase any person's liability to tax.