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.