The amendments made by sections 1 to 4 have effect for the tax year 2017-18 and subsequent tax years (but see section 8).

“Tax year” means a year beginning on 6 April and ending on the following 5 April.

Section 5 comes into force at the end of the period of two months beginning with the day on which this Act is passed.

Sections 6 to 9 come into force on the day on which this Act is passed.