Appointed day3
1
In relation to those amounts of tax which are specified in paragraph (2), and are—
a
chargeable in respect of a tax period starting on or after 6th April 2010, or
b
chargeable in respect of a section 254 period ending on or after 30th September 2010
the day appointed for the coming into force of Schedule 56 is 6th April 2010.
2
The amounts of tax referred to in paragraph (1) are the following amounts specified in column 3 of the Table in paragraph 1 of Schedule 56—
a
items 2, 3 and 4, and
b
items 17, 23 and 24 but only insofar as the tax falls within any of items 2,3 or 4.