9(1)The amendments made by paragraphs 1 to 7 of this Schedule have effect in relation to expenditure of B's that is incurred on or after the start date (regardless of when the relevant transaction was entered into).U.K.
(2)The amendment made by paragraph 8 of this Schedule has effect in relation to expenditure that is incurred on or after the start date.
(3)The start date is—
(a)1 April 2012, for corporation tax purposes, and
(b)6 April 2012, for income tax purposes.