10(1)Until paragraphs 2(13)(a) and 2(14)(a) of Schedule 11 to F(No. 3)A 2010 (which amend items 23 and 24) come into force, paragraph 1 of Schedule 56 to FA 2009 has effect as if—U.K.
(a)in item 23 the references in the second and third columns to items 1 to 6, 9 or 10 included item 10A, and
(b)in item 24 the reference in the second column to items 1 to 6, 9 or 10 included item 10A.
(2)With effect from the coming into force of paragraphs 2(13)(a) and 2(14)(a) of Schedule 11 to F(No. 3)A 2010, paragraph 1 of Schedule 56 to FA 2009 is amended as follows—
(a)in item 23, in the second and third columns, for “9, 10” substitute “ 9 to 10A ”;
(b)in item 24, in the second column, for “9, 10” substitute “ 9 to 10A ”.