2. The day appointed under section 19(2) of the Finance Act 2002 as the day on which section 19(1) of that Act shall come into force, in so far as that section is not already in force by virtue of section 19(3) of that Act, is—
(a)for the purpose of giving effect to paragraphs 8 to 10 and 12 to 15 of Schedule 5 to that Act, 19th December 2003; and
(b)for all other purposes, 30th November 2003.