SCHEDULE 14 continued PART 1 continued
Subject to paragraphs 5 and 6, this Part has effect in relation to the tax year
2011-12 and subsequent tax years.
Paragraph 2(3) and (4)(a) have effect in relation to the tax year 2012-13 and
subsequent tax years (but do not have effect in relation to relevant periods
which begin before, and end on or after, 6 April 2012).
Paragraph 2(5) has effect where the tax year mentioned in section 326A(1)(a)
of ITTOIA 2005 is 2010-11 or a subsequent tax year.