Finance (No. 2) Act 2017 (c. 32)

SCHEDULES

SCHEDULE 1 U.K. Social investment tax relief

PART 3 U.K. Commencement

15 U.K. 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.