817Z Scope of application

Summary

This section sets out the dates of application of the provisions contained in Chapter 5 Part 33.

Details

(1) Subject to subsection (2), this Chapter applies to a payment of interest or royalties, or the making of a distribution, on or after 1 April 2024.

(2) Where arrangements are in place on or before 19 October 2023, in respect of which there is a payment of interest or royalties, or the making of a distribution, then this Chapter shall apply to such payment or distribution made, as the case may be, on or after 1 January 2025.

Relevant Date: Finance Act 2024