SCHEDULES
SCHEDULE 11Deduction of income tax at source etc
Commencement
12
1
The amendments made by paragraphs 1 to 4 have effect—
a
in relation to any payment of interest by a building society which is made on or after 1 September 2013, and
b
in relation to any other payment of interest which is made on or after 1 October 2013.
2
The amendments made by paragraphs 5 to 11 have effect in relation to any payment of interest which is made on or after the day on which this Act is passed.