# Finance Act 2011, Paragraph 32


Section 237B has effect in relation to the tax year 2011-12 as if the reference in subsection (5)(a) of that section to 31 July in the year following that in which the tax year ends were to 31 December 2013.

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Source: https://www.legislation.gov.uk/ukpga/2011/11/schedule/17/paragraph/32 (the official version)
Page: https://openlegislation.uk/finance-act-2011/schedule-17/paragraph-32
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.