# Finance Act 2009, Paragraph 5


(1) The amendments made by paragraphs 1 and 2 have effect in relation to leases whose inception is on or after 13 November 2008.
(2) The amendments made by paragraphs 3 and 4 have effect in relation to leases whose inception is on or after 22 April 2009.

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Source: https://www.legislation.gov.uk/ukpga/2009/10/schedule/32/paragraph/5 (the official version)
Page: https://openlegislation.uk/finance-act-2009/schedule-32/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.