10(1)The amendment made by section 33 applies in relation to matters (“pre-commencement matters”) of which a person became aware at any time falling—E+W
(a)before the day on which that section comes into force, and
(b)during a financial year ending on or after that day,
as well as in relation to matters of which he becomes aware on or after that day.
(2)Any duty imposed by virtue of the new section 68A(1) of the 1993 Act inserted by section 33 must be complied with in relation to any such pre-commencement matters as soon as practicable after section 33 comes into force.
Commencement Information
I1Sch. 10 para. 10 in force at 1.4.2008 by S.I. 2008/945, art. 2, Sch. 1 (with arts. 4, 5)