# Finance Act 2017, Paragraph 14


Section 554RA of ITEPA 2003, inserted by paragraph 8 of this Schedule, has effect in relation to relevant steps taken on or after 9 December 2010.

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Source: https://www.legislation.gov.uk/ukpga/2017/10/schedule/6/paragraph/14 (the official version)
Page: https://openlegislation.uk/finance-act-2017/schedule-6/paragraph-14
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.