# Finance Act 2013, Paragraph 81


(1) The amendments made by paragraphs 79 and 80 above have effect in relation to partnership share agreements made on or after the day on which this Act is passed.
(2) A trust instrument made before that day has effect with any modifications needed to reflect the amendment made by paragraph 80 above.

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/2/paragraph/81 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-2/paragraph-81
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.