# Finance Act 2011, Paragraph 52


(1) Part 7A of ITEPA 2003 (as inserted by paragraph 1 of this Schedule) has effect in relation to relevant steps taken on or after 6 April 2011; and the other amendments made by this Schedule have effect accordingly.
(2) Sub-paragraph (1) is subject to the following paragraphs.

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Source: https://www.legislation.gov.uk/ukpga/2011/11/schedule/2/paragraph/52 (the official version)
Page: https://openlegislation.uk/finance-act-2011/schedule-2/paragraph-52
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.