Paragraph 13

(1)

Any claim for relief under Schedule 6 to FA 2003 (disadvantaged areas relief) which is made in respect of a transaction of which the effective date is on or before 5 April 2013 must be made before 6 May 2014.

(2)

Sub-paragraph (1) applies—

(a)

whether or not the claim is made in a land transaction return or an amendment of such a return, and

(b)

whether the effective date of the transaction is before or after the day on which this Act comes into force.