# Finance Act 2010, Paragraph 15


(1) The amendments made by paragraphs 2 to 5, 7 and 11 to 13 (and paragraph 1 so far as relating to them) have effect in relation to income tax advantages obtained on or after 24 March 2010.
(2) The amendment made by paragraph 6 (and paragraph 1 so far as relating to it) are treated as having come into force on 1 April 2009.
(3) The amendments made by paragraphs 8 to 10 have effect in relation to corporation tax advantages obtained on or after 1 April 2010.
(4) The repeals made by paragraph 14 are treated as having come into force on 1 April 2010.

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Source: https://www.legislation.gov.uk/ukpga/2010/13/schedule/12/paragraph/15 (the official version)
Page: https://openlegislation.uk/finance-act-2010/schedule-12/paragraph-15
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.