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.