Paragraph 15

The amendments made by paragraph 10—

(a)

so far as they apply for the purposes of section 257JD of ITA 2007, come into force on 6 April 2017;

(b)

so far as they apply for the purposes of sections 257MJ and 257MP of ITA 2007, have effect in relation to investments made on or after 6 April 2017.