4(1)The amendments made by this Schedule have effect in relation to a sporting testimonial payment made out of money raised by a sporting testimonial if—U.K.
(a)the sporting testimonial was made public on or after 25 November 2015, and
(b)the payment is made out of money raised by one or more relevant events or activities which take place on or after 6 April 2017.
(2)Terms used in sub-paragraph (1) and section 226E of ITEPA 2003 (as inserted by paragraph 1) have the same meaning as in that section.