Sch. 17A inserted by FA 2004, s. 296 and Sch. 39, para. 22(2), with effect in relation to any transaction of which the effective date (within the meaning of FA 2003, Pt. 4) is on or after 22 July 2004. The unusual numbering of the paragraphs in the Schedule is explained by its convoluted History described briefly immediately below.