Point in time view as at 16/11/2017.
There are currently no known outstanding effects for the Finance Act 2012, Paragraph 21.
21(1)The amendments made by paragraphs 14, 15 and 16(3) come into force on the day on which this Act is passed.U.K.
(2)The other amendments made by this Schedule come into force in accordance with provision contained in an order made by the Treasury.
(3)An order made under sub-paragraph (2) may—
(a)make different provision for different purposes;
(b)provide for such amendments to have effect in relation to times before the order is made.
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