# Finance Act 2012, 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.

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Source: https://www.legislation.gov.uk/ukpga/2012/14/schedule/39/paragraph/13 (the official version)
Page: https://openlegislation.uk/finance-act-2012/schedule-39/paragraph-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.