Section 89AB: inserted (with effect on 1 April 2008), on 6 October 2009 (applying for 2008–09 and later income years), by section 642(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section 89AB(2): amended, on 24 February 2016, by section 257(1) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).
Section 89AB(5): amended, on 24 February 2016, by section 257(2) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).