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Finance Act 2011
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- 2011 c. 11
- SCHEDULE 5
- Commencement of new Part 21B of CTA 2010 and consequential amendments
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Commencement of new Part 21B of CTA 2010 and consequential amendmentsE+W+S+N.I.
6(1)The amendments made by paragraphs 1, 2 and 5 have effect in relation to schemes entered into at any time (including any time before the commencement date).E+W+S+N.I.
(2)But section 938A in Part 21B of CTA 2010 (as inserted by paragraph 2) does not apply to—
(a)scheme losses or profits that relate to a time before the commencement date, or
(b)scheme profits that relate to a time on or after that date but are made in relation to a scheme entered into before that date.
(3)In this Schedule “the commencement date” means the day on which this Act is passed.
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