4. Entry into effect

Paragraph 4 of the Schedule has effect for a case presented on or after 1 October 2019 without regard to the basis period to which the case relates.

Sub‑paragraph (1) does not apply to a case that was not eligible to be presented immediately before 1 October 2019.

Paragraph 5 of the Schedule has effect with respect to any tax paid, deemed paid or liable to be paid, before, on or after 1 October 2019.

All other paragraphs of the Schedule have effect —

with respect to taxes withheld at source, in respect of amounts paid, deemed paid or liable to be paid (whichever is the earliest), on or after 1 January 2020; and

with respect to taxes other than those withheld at source, where the income is derived or received in a basis period beginning on or after 1 April 2020.

Paragraph 4 of the Schedule has effect for a case presented on or after 1 October 2019 without regard to the basis period to which the case relates.

Sub‑paragraph (1) does not apply to a case that was not eligible to be presented immediately before 1 October 2019.

Paragraph 5 of the Schedule has effect with respect to any tax paid, deemed paid or liable to be paid, before, on or after 1 October 2019.

All other paragraphs of the Schedule have effect —

with respect to taxes withheld at source, in respect of amounts paid, deemed paid or liable to be paid (whichever is the earliest), on or after 1 January 2020; and

with respect to taxes other than those withheld at source, where the income is derived or received in a basis period beginning on or after 1 April 2020.