# Finance Act 2013, Paragraph 7


(1) The amendments made by paragraphs 2 to 4 come into force in relation to prescribed accounting periods beginning on or after 1 February 2014.
(2) Subject to that, section 56 of VATA 1994 has effect on and after 11 December 2012 as if in subsection (2) of that section for the words after “it is supplied” there were substituted “ for consideration. ”

---
Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/38/paragraph/7 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-38/paragraph-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.