Finance Act 2013

This section has no associated Explanatory Notes

12(1)The amendments made by paragraphs 1 to 4 have effect—U.K.

(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.