# Finance Act 2013, Paragraph 72


(1) The amendments made by this Part of this Schedule have effect for the purposes of a person's liability to income tax for the tax year 2013-14 or any subsequent tax year.
(2) Sub-paragraph (1) is without prejudice to any provision in this Part of the Schedule about the application of a particular amendment.

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/46/paragraph/72 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-46/paragraph-72
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.