13U.K.The amendment made by paragraph 1—
(a)is to be treated as having come into force on 29 November 2017,
(b)has effect for the purposes of the operation of Part 7A of ITEPA 2003 in relation to relevant steps taken on or after 22 November 2017, and
(c)so has effect in the case of payments within the new subsection (5A)(a) whenever made (including ones made before 6 April 2011).