SCHEDULES

SCHEDULE 7Loan relationships and derivative contracts

PART 6Commencement and transitional provisions

Commencement: anti-avoidance provisions etc

111

The following provisions have effect in relation to arrangements entered into on or after the day on which this Act is passed—

  • paragraph 20, so far as relating to the repeal of section 328(4A) of CTA 2009,

  • paragraph 21,

  • paragraph 27,

  • paragraph 45(a) and (c),

  • paragraph 51,

  • paragraph 55(d),

  • paragraph 68, so far as relating to the repeal of section 606(4C) to (4E) of CTA 2009,

  • paragraph 69,

  • paragraph 80,

  • paragraph 89(b),

  • paragraph 94, and

  • paragraph 99(4)(c).