# Finance Act 2013, Paragraph 9


(1) The amendments made by paragraph 2 above have effect in relation to times on or after 6 April 2012.
(2) The amendments made by paragraphs 3 to 8 above have effect for the tax year 2012-13 and subsequent tax years.

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/10/paragraph/9 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-10/paragraph-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.