# Finance Act 2014, Paragraph 19


The amendments made by paragraphs 2 and 3 come into force on 1 January 2017.

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Source: https://www.legislation.gov.uk/ukpga/2014/26/schedule/18/paragraph/19 (the official version)
Page: https://openlegislation.uk/finance-act-2014/schedule-18/paragraph-19
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.