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Finance Act 2009

Part 3 – Commencement etc.

30.Paragraph 13 specifies that the schedule has effect in relation to events taking place and transactions carried out on or after 1 July 2009.

31.Paragraph 14 contains two transitional provisions. The first provides that any reports in respect of events or transactions occurring before 1 October 2009 should be reported by 1 April 2010. This is intended to allow companies a period of time in which to establish internal procedures to monitor reportable transactions and events.

32.The second specifies that regulations made under the Schedule may come in to force on or after 1 July 2009 so long as they are made within one year of the Finance Act being passed.

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