# Finance Act 2012, Paragraph 24


No claim for relief may be made under paragraph 6 of Schedule 14 to ICTA (provisions ancillary to section 266) after 5 April 2016.

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Source: https://www.legislation.gov.uk/ukpga/2012/14/schedule/39/paragraph/24 (the official version)
Page: https://openlegislation.uk/finance-act-2012/schedule-39/paragraph-24
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.