# Taxation (International and Other Provisions) Act 2010, Paragraph 13


Section 11(3) does not have effect in relation to arrangements made before 21 March 2000.

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Source: https://www.legislation.gov.uk/ukpga/2010/8/schedule/9/paragraph/13 (the official version)
Page: https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/schedule-9/paragraph-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.