Paragraph 30

(1)

Any power to make regulations under Part 8B of CTA 2010 by virtue of Part 1 or 2 of this Schedule may be exercised on or after the day on which this Act is passed.

(2)

Section 4 of CT(NI)A 2015 (power to make consequential amendments) has effect as if Parts 1 and 2 of this Schedule were contained in that Act.

(3)

Section 5(4) to (6) of CT(NI)A 2015 (commencement) has effect as if—

(a)

references to Part 8B of CTA 2010 were to that Part as amended by Parts 1 and 2 of this Schedule, and

(b)

references to the amendments made by Schedules 1 and 2 to CT(NI)A 2015 included the amendments made by paragraphs 21 to 24 of this Schedule.