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Paragraph 12

(1)

The amendments made by paragraphs 1 to 4 have effect—

(a)

in relation to any payment of interest by a building society which is made on or after 1 September 2013, and

(b)

in relation to any other payment of interest which is made on or after 1 October 2013.

(2)

The amendments made by paragraphs 5 to 11 have effect in relation to any payment of interest which is made on or after the day on which this Act is passed.