# Taxation (International and Other Provisions) Act 2010, Paragraph 45


(1) Sections 925A to 925F and 926(1A) of ITA 2007 (which are inserted by Part 19 of Schedule 7 to this Act) do not have effect in relation to an arrangement that comes into force before 1 October 2007.
(2) Paragraph 14(6) of Schedule 13 to FA 2007 (when an arrangement is in force) applies for the purposes of sub-paragraph (1) of this paragraph as for those of that Schedule.

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Source: https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/45 (the official version)
Page: https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/schedule-9/paragraph-45
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.