# Finance Act 2014, Paragraph 12


The amendments made by this Part have effect in relation to the tax year appointed by the Treasury under section 25(5) of the Scotland Act 2012 and subsequent tax years.

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Source: https://www.legislation.gov.uk/ukpga/2014/26/schedule/38/paragraph/12 (the official version)
Page: https://openlegislation.uk/finance-act-2014/schedule-38/paragraph-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.