# Finance Act 2013, Paragraph 2


(1) In section 438 (overview), after subsection (2) insert—
“(2A) Chapter 3A imposes a charge to tax in connection with other arrangements involving close companies and participators.
(2B) Chapter 3B makes provision about the treatment of certain repayments and return payments made in respect of loans, advances and other arrangements.”
(2) The amendment made by this paragraph is treated as having come into force on 20 March 2013.

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/30/paragraph/2 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-30/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.