Sch 8 para 8
(1) The amendments made by paragraph 1 have effect in relation to gifts made on or after 24 March 2010. (2) An amendment corresponding to that made by paragraph 1(2), having effect in relation to gifts made on or after that date, is to be treated as having been made in ICTA. (3) The amendments made by paragraph 2 have effect in relation to payments representing expenditure incurred on or after 24 March. (4) An amendment corresponding to that made by paragraph 2(2), having effect in relation to payments representing expenditure incurred on or after that date, is to be treated as having been made in ICTA. (5) The amendments made by paragraph 3 have effect in relation to gifts made on or after 6 April 2010. (6) The amendments made by paragraphs 4 and 6 have effect in relation to claims whenever made.