s 7 Commencement
(1) The amendments made by sections 1 to 4 have effect for the tax year 2017-18 and subsequent tax years (but see section 8). (2) “ Tax year ” means a year beginning on 6 April and ending on the following 5 April. (3) Section 5 comes into force at the end of the period of two months beginning with the day on which this Act is passed. (4) Sections 6 to 9 come into force on the day on which this Act is passed.