108(1)This paragraph applies to any order or regulations under Part 4 of FA 2004 which—U.K.
(a)are made in the tax year beginning on 6 April 2011, and
(b)are made in consequence of, or for the purposes of, or for giving full effect to, the amendments of that Part made by this Schedule.
(2)Section 282 of that Act (orders and regulations) has effect in relation to any order or regulations to which this paragraph applies as if in subsection (A1) the words “if that provision does not increase any person's liability to tax” were omitted.