Finance Act 2012

Application and transitional provision

This section has no associated Explanatory Notes

10(1)The amendments made by paragraphs 1 to 5, 6(1), 7 and 9(1)(a) of this Schedule have effect in relation to instruments executed on or after 6 April 2013.

(2)The amendments made by—

(a)paragraphs 6(2) and 9(1)(b) of this Schedule, and

(b)paragraph 9(1)(c) and (2) of this Schedule, so far as relating to the repeal of section 129 of FA 2003,

have effect in relation to instruments stamped on or after 6 April 2013.

(3)The amendments made by paragraph 9(1)(c) and (2), so far as not relating to that repeal, come into force on 6 April 2013.

(4)The amendments made by paragraph 8 of this Schedule have effect in relation to transactions of which the effective date is on or after 6 April 2013.

(5)This paragraph is subject to paragraphs 11 and 12.