# Finance Act 2009, Paragraph 13


(1) The amendments made by paragraph 6 have effect as follows.
(2) The amendments made by sub-paragraph (2) have effect in relation to shares issued in the tax year 2009-10 or a subsequent tax year.
(3) The amendment made by sub-paragraph (3) has effect in relation to claims made under section 158(4) of ITA 2007 in respect of shares issued in the tax year 2009-10 or a subsequent tax year.

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Source: https://www.legislation.gov.uk/ukpga/2009/10/schedule/8/paragraph/13 (the official version)
Page: https://openlegislation.uk/finance-act-2009/schedule-8/paragraph-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.