# Finance Act 2013, Paragraph 5


(1) The amendments made by paragraphs 1 to 4 above have effect in relation to disposals of shares on or after 6 April 2013.
(2) In the case of the amendments made by paragraphs 2 to 4 above, sub-paragraph (1) is subject to paragraph 6(4) below.

---
Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/24/paragraph/5 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-24/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.