# Finance Act 2012, Paragraph 52


The amendment made by paragraph 30 above has no effect in relation to dividends or other distributions received before 1 January 2013.

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Source: https://www.legislation.gov.uk/ukpga/2012/14/schedule/20/paragraph/52 (the official version)
Page: https://openlegislation.uk/finance-act-2012/schedule-20/paragraph-52
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.