# Finance Act 2012, Paragraph 18


(1) The amendment made by paragraph 14 has effect in relation to instruments executed on or after 1 April 2013.
(2) The amendments made by paragraphs 15 to 17 have effect in relation to any transfer occurring on or after 1 April 2013.

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Source: https://www.legislation.gov.uk/ukpga/2012/14/schedule/39/paragraph/18 (the official version)
Page: https://openlegislation.uk/finance-act-2012/schedule-39/paragraph-18
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.