82 Commencement and transitional provision: sections 78 and 79
Finance Act 2016 (2016 c 24) | Legislation

82  Commencement and transitional provision: sections 78 and 79

(1)     The amendments made by sections 78 and 79 have effect in relation to disposals on or after 5 July 2016.

(2)     In subsection (1) of section 6A of ITA 2007 (tax avoidance arrangements in relation to section 6(1A) of that Act) “arrangement” does not include an arrangement (as defined in section 6A(7) of that Act) entered into before 16 March 2016.

(3)     In subsection (1) of section 517K of ITA 2007 (tax avoidance in relation to Part 9A of that Act) “arrangement” does not include an arrangement (as defined in section 517Q of that Act) entered into before 16 March 2016.

(4)     Subsection (6) applies if—

(a)     a person disposes of a relevant asset to a person who is associated with that person at the relevant time,

(b)     the disposal is made on or after

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