(1)The amendments made by sections 1 to 4 have effect for the tax year 2017-18 and subsequent tax years (but see section 8).
(2)“Tax year” means a year beginning on 6 April and ending on the following 5 April.
(3)Section 5 comes into force at the end of the period of two months beginning with the day on which this Act is passed.
(4)Sections 6 to 9 come into force on the day on which this Act is passed.