Article 2 Provisions coming into force on 25 January 2018

The appointed day for the following provisions of the Act coming into force is 25 January 2018—

(a)

section 76 (amendments to TCMA) in so far as it relates to the paragraphs of Schedule 23 referred to in paragraph (b);

(b)

in Schedule 23—

(i)

paragraphs 35 to 38;

(ii)

paragraphs 56 to 59;

(iii)

paragraph 61;

(iv)

paragraph 64; and

(v)

paragraphs 68 to 70.