(2)  Section 18(a) shall be deemed to have come into operation on 1st January 2004.

(3)  Section 5 shall be deemed to have come into operation on 1st September 2007.

(4)  Section 28(b) shall be deemed to have come into operation on 1st January 2010.

(5)  Sections 4(a), (c) and (d), 6, 36 and 49 shall be deemed to have come into operation on 22nd February 2010.

(6)  Sections 19 to 22, 26, 27, 54(a), (b), (c), (e), (f) and (g) and 55(a), (b) and (c) shall be deemed to have come into operation on 23rd February 2010.

(7)  Sections 28(d) and 33 shall be deemed to have come into operation on 1st March 2010.

(8)  Sections 8, 10, 34, 38(a) and (b), 47, 54(d) and 55(d) shall be deemed to have come into operation on 1st April 2010.

(9)  Section 42 shall be deemed to have come into operation on 21st May 2010.

(10)  Section 9 shall be deemed to have come into operation on 7th July 2010.

(11)  Sections 28(a) and (c) and 43 shall come into operation on 1st January 2011.

(12)  Sections 7(b) and (c), 44(b), 45(b) and 46(b) shall come into operation on 1st March 2011.

(13)  Sections 14(g), (h) and (i) and 29(d) shall have effect for the year of assessment 2009 and subsequent years of assessment.

(14)  Sections 2(b), 35(a) to (g) and (j) to (q) and 53 shall have effect for the year of assessment 2010 and subsequent years of assessment.

(15)  Sections 12, 13(b) and (c), 14(b) to (f), 15(b), 16, 17, 18(b), 24(a), (b), (d), (e) and (g), 25(a) to (g) and (i) to (l), 29(c), 31, 35(r), (s) and (t) and 55(e) shall have effect for the year of assessment 2011 and subsequent years of assessment.