Amendments made: 46, in schedule 17, page 307, line 2, at end insert—

( ) may provide for any of those amendments to be treated as having come into force on a day earlier than the day on which the order is made or this Act is passed;’.

Amendment 47, in schedule 17, page 307, line 7, leave out ‘1 April 2013.’ and insert

‘the relevant day.

‘( ) “The relevant day” is—

(a) in the case of amendments relating to Part 15A of CTA 2009, 1 April 2013, and

(b) in the case of amendments relating to Part 15B of that Act, the day specified by order for the purposes of paragraph 3 of Schedule 16.’.

Amendment 48, in schedule 17, page 307, line 9, leave out ‘1 April 2013’ and insert ‘the relevant day’.

Amendment 49, in schedule 17, page 307, line 9, leave out ‘date’ and insert ‘day’.—(Mr Gauke.)

Schedule 17, as amended, agreed to.