Paragraph 25
The amendment made by paragraph 23 has effect—
(a)
where the date of the transaction referred to in section 216(1)(a) of CAA 2001 is on or after 22 April 2009, and
(b)
for the purposes of section 227 of that Act (which applies section 216(1)(b) of that Act), where the date of the transaction referred to in section 227(1)(a) is on or after 22 April 2009.