Procedure for Advance Rulings amended to permit processing of impermissible avoidance arrangement applications, with staged effective dates. The amendment modifies the proviso to sub section (2) of the procedural provision for applications to the Authority for Advance Rulings by omitting a reference to applicants within a specified eligibility sub clause with retrospective effect from 1 April 2013, and by subsequently inserting that reference back into the proviso to enable the Authority to process applications on whether an arrangement is an impermissible avoidance arrangement, effective from 1 April 2015.