# Finance (No. 2) Act 2015, 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.

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Source: https://www.legislation.gov.uk/ukpga/2015/33/schedule/7/paragraph/112 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2015/schedule-7/paragraph-112
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.