28(1)The amendments made by Parts 1 and 3 of this Schedule have effect in relation to—U.K.
(a)interest paid or credited on or after 6 April 2016, and
(b)dividends or other distributions paid by a building society on or after that date.
(2)Sub-paragraph (1) does not apply to—
(a)the repeals in Schedule 12 to FA 1988;
(b)the amendments in section 564Q of ITA 2007;
(c)the repeal of paragraph 277 of Schedule 1 to ITA 2007.
(3)The repeals mentioned in sub-paragraph (2)(a) and (c) have effect in relation to benefits conferred on or after 6 April 2016.
(4)The amendments mentioned in sub-paragraph (2)(b) have effect in relation to alternative finance return paid on or after 6 April 2016.
(5)The amendments made by Part 2 of this Schedule, and the amendments made by this Schedule in sections 893 and 894 of ITA 2007, have effect in relation to interest paid on or after 6 April 2016.