# Finance Act 2013, Paragraph 20


(1) The amendments made by this Part of this Schedule have effect for the tax year 2013-14 and subsequent tax years.
(2) They have effect in relation to relevant transfers occurring before 6 April 2013 as well as relevant transfers occurring on or after that date.

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/10/paragraph/20 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-10/paragraph-20
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.