SCHEDULES
SCHEDULE 9Employment-related securities etc
PART 4Commencement etc
47
Part 1 and paragraphs 40 to 43, 45 and 46 of Part 3 of this Schedule come into force on 6 April 2015.
48
The amendments made by Part 1 have effect on and after that date in relation to employment-related securities and employment-related securities options irrespective of the date of the acquisition.
49
The Treasury may by regulations—
a
make transitional provision or savings in connection with the coming into force of any of the provisions mentioned in paragraph 47;
b
make consequential, incidental or supplementary provision in connection with any of those provisions.
50
1
Regulations made under paragraph 49 may—
a
modify any provision made by or under an Act (including paragraph 48 of this Schedule), as the Treasury think appropriate;
b
make different provision for different cases or different circumstances.
2
In sub-paragraph (1)(a) “modify” includes amend, repeal or revoke.