http://www.legislation.gov.uk/id/ukpga/2017/32/schedule/1

SCHEDULES

SCHEDULE 1Social investment tax relief

PART 3Commencement

15

The amendments made by paragraph 10—

a

so far as they apply for the purposes of section 257JD of ITA 2007, come into force on 6 April 2017;

b

so far as they apply for the purposes of sections 257MJ and 257MP of ITA 2007, have effect in relation to investments made on or after 6 April 2017.