Sch 7 para 111
The following provisions have effect in relation to arrangements entered into on or after the day on which this Act is passed— paragraph 20, so far as relating to the repeal of section 328(4A) of CTA 2009, paragraph 21, paragraph 27, paragraph 45(a) and (c), paragraph 51, paragraph 55(d), paragraph 68, so far as relating to the repeal of section 606(4C) to (4E) of CTA 2009, paragraph 69, paragraph 80, paragraph 89(b), paragraph 94, and paragraph 99(4)(c).