# Finance Act 2012, Paragraph 17


The amendments made by this Part of this Schedule have effect where the relevant event (as defined in section 809VA of ITA 2007) or the ceasing to be exempt property (as defined in section 809Y of that Act) occurs on or after 6 April 2012.

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Source: https://www.legislation.gov.uk/ukpga/2012/14/schedule/12/paragraph/17 (the official version)
Page: https://openlegislation.uk/finance-act-2012/schedule-12/paragraph-17
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.