# Finance Act 1997, Paragraph 7


(1) This Part of this Schedule (except paragraph 4 above) has effect in relation to, and to transfers under, any arrangement made on or after such day as the Treasury may by order made by statutory instrument appoint.
(2) Paragraph 4 above has effect in relation to any manufactured payment made on or after the day appointed under sub-paragraph (1) above.

---
Source: https://www.legislation.gov.uk/ukpga/1997/16/schedule/10/paragraph/7 (the official version)
Page: https://openlegislation.uk/finance-act-1997/schedule-10/paragraph-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.