# Finance Act 2010, Paragraph 3


(1) The amendments made by paragraph 1 have effect in relation to a release of rights that takes place on or after 9 November 2009.
(2) The amendments made by paragraph 2(2) and (4) to (6) have effect in relation to a relevant acquisition that is made on or after 14 October 2009.
(3) The amendments made by paragraph 2(3) have effect in relation to a release of rights that takes place on or after 14 October 2009.
(4) Sub-paragraphs (1) to (3) are subject to paragraph 4.
(5) In this paragraph and paragraph 4 “relevant acquisition” means an acquisition of rights within subsection (1)(a) to (e) of section 361 of CTA 2009 (acquisition of creditor rights by connected company at an undervalue).

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Source: https://www.legislation.gov.uk/ukpga/2010/13/schedule/15/paragraph/3 (the official version)
Page: https://openlegislation.uk/finance-act-2010/schedule-15/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.