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Taxation (International and Other Provisions) Act 2010
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- UK Public General Acts
- 2010 c. 8
- SCHEDULE 9
- Part 13
- Paragraph 45
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This is the original version (as it was originally enacted).
Application of sections 925A to 925F of ITA 2007 (repos)
This section has no associated Explanatory Notes
45(1)Sections 925A to 925F and 926(1A) of ITA 2007 (which are inserted by Part 19 of Schedule 7 to this Act) do not have effect in relation to an arrangement that comes into force before 1 October 2007.
(2)Paragraph 14(6) of Schedule 13 to FA 2007 (when an arrangement is in force) applies for the purposes of sub-paragraph (1) of this paragraph as for those of that Schedule.
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