Article 4 Provisions coming into force on the 1st October 2013
The following provisions of the 2013 Act come into force on 1st October 2013—
(a)
section 1 (disapplication of apportionment etc. rules);
(b)
section 2 (classification of certain corporate distributions as capital);
(c)
section 3 (power to compensate income beneficiary).