OpenLegislation

Paragraph 112

The following provisions—

  • paragraph 28, so far as relating to the repeal of section 349(3) of CTA 2009, and

  • paragraph 50, so far as relating to the repeal of section 454 of CTA 2009,

have effect where conditions A and B in section 454 of CTA 2009 were first met in relation to the asset on or after the day on which this Act is passed.