# Finance Act 2014, Paragraph 8


The amendment made by paragraph 5 has effect in relation to payments received on or after 1 October 2014.

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Source: https://www.legislation.gov.uk/ukpga/2014/26/schedule/37/paragraph/8 (the official version)
Page: https://openlegislation.uk/finance-act-2014/schedule-37/paragraph-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.