# Finance Act 2014, Paragraph 22


Sections 272A to 272C (as inserted by paragraph 19) have effect for cases where the relevant day falls on or after 1 September 2014.

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Source: https://www.legislation.gov.uk/ukpga/2014/26/schedule/7/paragraph/22 (the official version)
Page: https://openlegislation.uk/finance-act-2014/schedule-7/paragraph-22
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.