# Finance Act 2012, Paragraph 19


The amendment made by this Part of this Schedule has effect in relation to exempt property that is sold on or after 6 April 2012 (including property sold pursuant to a contract entered into before that date so long as the contract only becomes unconditional on or after that date).

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Source: https://www.legislation.gov.uk/ukpga/2012/14/schedule/12/paragraph/19 (the official version)
Page: https://openlegislation.uk/finance-act-2012/schedule-12/paragraph-19
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.