(1) Section 958 of the Principal Act is amended in subsection (3) by substituting the following for clause (I) of paragraph (c)(ii):
"(I) on or before -
(A) 31 October, as respects tax payable in the initial period, where that period falls in the years of assessment 2003 to 2008 inclusive,
(B) 15 December, as respects tax payable in the initial period, where that period falls in the year of assessment 2009 or any subsequent year of assessment,
and".
(2) This section applies to disposals made on or after 4 February 2010.