# Finance Act 2013, Paragraph 18


(1) Subject to sub-paragraph (2), the amendments made by this Schedule have effect for the tax year 2013-2014 and subsequent tax years.
(2) Chapter 2A of Part 4 of ITTOIA 2005 does not apply in relation to an arrangement that produces a return for a person, in relation to an amount, which is economically equivalent to interest if—
(a) the person became party to the arrangement before 6 April 2013, and
(b) none of the provisions repealed by paragraphs 13(2) and 15(2) applied in relation to the arrangement before that date.

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/12/paragraph/18 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-12/paragraph-18
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.