Finance Act 1997

3U.K.Subject to Note 6 below, the repeals of the following provisions, that is to say—

(a)sections 387(3)(f), 737, 737C(5), (6) and (11B) and 738(3) and (4) of the Taxes Act 1988,

(b)paragraphs 5 and 7(2) of Schedule 23A to that Act, and

(c)section 97(5) of the Finance Act 1996,

together with the repeals listed in Note 4 below, have effect in relation to payments made on or after such day as may be appointed by order under paragraph 16(1) of Schedule 10 to this Act.