Finance Act 2006

11(1)Paragraphs 2 to 8 have effect in relation to any transfer of which the effective date is on or after the day on which this Act is passed.U.K.

(2)Paragraph 9 has effect in relation to any transfer that has (or, but for the amendment made by that paragraph, would have) an effective date which is on or after that day.

(3)Paragraph 10 has effect in relation to any qualifying event of which the effective date is on or after that day.

(4)In this paragraph “effective date” has the same meaning as in Part 4 of FA 2003.