Article 3 Appointed day
(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.