18U.K.Chapters 3 to 5 and 7 and 8 of Part 6A of TIOPA 2010 (counteraction of deduction/non-inclusion mismatches arising from payments and quasi-payments) have effect in relation to—
(a)payments made on or after the commencement date, and
(b)quasi-payments in relation to which the payment period begins on or after the commencement date.