81 Commencement and transitional provision: sections 76, 77 and 80
Finance Act 2016 (2016 c 24) | Legislation

81  Commencement and transitional provision: sections 76, 77 and 80

(1)     The amendments made by sections 76, 77 and 80 have effect in relation to disposals on or after 5 July 2016.

(2)     In subsection (1) of section 5A of CTA 2009 (tax avoidance in relation to section 5(2A) of that Act) “arrangement” does not include an arrangement (as defined in section 5A(6) of that Act) entered into before 16 March 2016.

(3)     In subsection (1) of section 356OK of CTA 2010 (tax avoidance in relation to Part 8ZB of CTA 2010) “arrangement” does not include an arrangement (as defined in section 356OP 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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