Paragraph 21 of Schedule 6 (amendment of ITTOIA 2005)15.
(1)
Subject to the following provisions of this article, the amendments of ITTOIA 200524 made by paragraph 21 of Schedule 6 come into force for the tax year 2012-13 and subsequent tax years.
(2)
The amendments mentioned in paragraph (3) come into force in relation to insurances and contracts made on or after 6th April 2012.
(3)
The amendments referred to in paragraph (2) are—
(a)
the amendment of section 545(1) of ITTOIA 2005 (definitions for Chapter 9 of Part 4) made by paragraph 21(1) and (3) of Schedule 6, and
(b)
the amendment of Part 2 of Schedule 4 to ITTOIA 2005 (index of defined expressions) made by paragraph 21(1) and (5)(a) of Schedule 6, so far as the amendment applies in relation to Chapter 9 of Part 4 of ITTOIA 2005.