Paragraph 9
(1)
The amendments made by paragraph 2 above have effect in relation to times on or after 6 April 2012.
(2)
The amendments made by paragraphs 3 to 8 above have effect for the tax year 2012-13 and subsequent tax years.
The amendments made by paragraph 2 above have effect in relation to times on or after 6 April 2012.
The amendments made by paragraphs 3 to 8 above have effect for the tax year 2012-13 and subsequent tax years.