Part 21 of CTA 2009 (other general provisions) is amended as follows.

In Schedule 2 (transitionals and savings), omit paragraphs 71 and 99 (which contain prospective repeals relating to loan relationships or derivative contracts and have never been brought into force).

In section 1325 (transitional provision and savings), in subsection (2), omit the words from “except paragraphs 71 and 99” onwards.

In section 1329 (commencement), omit subsections (3) and (4).

In Schedule 3 (repeals and revocations), omit Part 2 (prospective repeals).