# Finance Act 2013, Paragraph 89


(1) The amendments made by paragraphs 87 and 88 above have effect in relation to the tax year 2013-14 and subsequent tax years.
(2) A SIP approved before 6 April 2013 has effect accordingly with the omission of any provision falling within a provision of Schedule 2 to ITEPA 2003 omitted by paragraph 88 above.

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/2/paragraph/89 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-2/paragraph-89
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.