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Finance Act 2019
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- UK Public General Acts
- 2019 c. 1
- SCHEDULE 20
- PART 2
- Paragraph 16
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Commencement for purposes of income tax and CGT
16(1)The provision made by paragraphs 1 to 4 has effect for the purposes of income tax in relation to payments made on or after 1 January 2019.
(2)But the revocations made by paragraph 1—
(a)do not affect the application of regulation 6 or 9 of the Taxation of Regulatory Capital Securities Regulations 2013 in relation to payments made before the day on which this Act is passed, and
(b)do not, in the case of a transitional qualifying instrument, apply to payments made before 1 January 2024 in any case where regulation 6 or 9 of those Regulations would have applied but for the provision made by paragraph 1.
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