# Finance Act 2014, Paragraph 2


Subject to paragraph 3, the amendment made by paragraph 1 has effect in relation to disposals made on or after 6 April 2014.

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Source: https://www.legislation.gov.uk/ukpga/2014/26/schedule/37/paragraph/2 (the official version)
Page: https://openlegislation.uk/finance-act-2014/schedule-37/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.