# Finance Act 2013, Paragraph 18


The amendments made by paragraphs 15 to 17 have effect for the tax year 2013-14 and subsequent tax years.

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/44/paragraph/18 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-44/paragraph-18
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.