# Finance Act 2009, Paragraph 25


(1) The powers conferred by the amendments made by this Schedule may be exercised at any time on or after the day on which this Act is passed but not so as to make provision having effect before the tax year 2010-11.
(2) Subject to that, the amendments made by this Schedule have effect for the tax year 2010-11 and subsequent tax years.

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Source: https://www.legislation.gov.uk/ukpga/2009/10/schedule/2/paragraph/25 (the official version)
Page: https://openlegislation.uk/finance-act-2009/schedule-2/paragraph-25
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.