# Finance Act 2009, Paragraph 7


(1) The amendments made by paragraph 5 have effect in relation to expenditure incurred on or after 22 April 2009.
(2) The amendment made by paragraph 6 has effect in relation to ring fence trades that cease to be carried on or after 12 March 2008.

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Source: https://www.legislation.gov.uk/ukpga/2009/10/schedule/41/paragraph/7 (the official version)
Page: https://openlegislation.uk/finance-act-2009/schedule-41/paragraph-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.