# Finance Act 2013, Paragraph 4


(1) In section 459(2) (application of other provisions where loan treated as made to participator), after “458” insert “ and 464C and 464D ”.
(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/4 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-30/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.