# Finance Act 2014, Paragraph 11


(1) Subject to sub-paragraph (2), the amendments made by paragraphs 7 and 10 are treated as having come into force on 5 December 2013 and have effect in accordance with paragraphs 12 and 13.
(2) Section 850C(8)(b), (18)(b) and (19) of ITTOIA 2005 is treated as having come into force on 6 April 2014.

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Source: https://www.legislation.gov.uk/ukpga/2014/26/schedule/17/paragraph/11 (the official version)
Page: https://openlegislation.uk/finance-act-2014/schedule-17/paragraph-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.