# Finance Act 2014, Paragraph 234


(1) Section 421JA of ITEPA 2003 (as inserted by paragraph 228 above) has effect so as to require returns for the tax year 2014-15 and subsequent tax years.
(2) That section has effect in relation to persons whose reportable event periods begin before 6 April 2014 (as well as those whose reportable event periods begin on or after that date).

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Source: https://www.legislation.gov.uk/ukpga/2014/26/schedule/8/paragraph/234 (the official version)
Page: https://openlegislation.uk/finance-act-2014/schedule-8/paragraph-234
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.