25(1)This Schedule, except the provisions to which sub-paragraphs (2) to (5) below apply, shall have effect for the year 1993-94 and subsequent years of assessment.
(2)Paragraph 4 above shall have effect for the financial year 1993 and subsequent financial years.
(3)Paragraph 5(1)(a) and (2) above shall have effect where the date of payment is on or after 1st April 1993.
(4)Paragraphs 14 and 19 above shall have effect in relation to any payment of a manufactured dividend made on or after 6th April 1993.
(5)Paragraph 17 above shall have effect in relation to transactions effected on or after 6th April 1993.