Part 3 Commencement etc

Part 3 Commencement etc

Commencement

31

The amendments made by this Schedule have effect in relation to distributions paid on or after 1 July 2009 (“the commencement dateâ€).

Transitional provision

32

(1)     This paragraph contains transitional provision in relation to the commencement of Part 9A of CTA 2009 (as inserted by paragraph 1).

(2)     In section 931H—

(a)     a reference

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