# Taxation (International and Other Provisions) Act 2010, Paragraph 42


Chapter 5B of Part 13 of ITA 2007 (which is inserted by Schedule 5 to this Act) has no effect in relation to an arrangement made before 6 June 2006 so far as section 43B or 43D of ICTA applies to the arrangement (sections 43B and 43D of ICTA contain provision about rent factoring: their repeal by paragraph 1 of Schedule 6 to FA 2006 does not apply in relation to pre-6 June 2006 transactions).

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Source: https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/42 (the official version)
Page: https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/schedule-9/paragraph-42
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.