There are currently no known outstanding effects for the Finance Act 2013, Paragraph 8.
8(1)The amendments made by paragraph 2(2), (3), (5) and (6) have effect in relation to any one year period for which a lease is continued, or further continued, which begins on or after the commencement day (including any period which would be one year but for paragraph 3(6) of Schedule 17A to FA 2003).U.K.
(2)The amendments made by paragraphs 2(4), 3 and 5 have effect if the one year period mentioned in paragraph 3A(1)(b) of Schedule 17A to FA 2003 begins on or after the commencement day.
(3)The amendments made by paragraph 4 have effect in relation to amounts payable in consequence of any period for which a lease is continued, or further continued, which begins on or after the commencement day.
(4)The amendments made by paragraph 6 have effect if the effective date of the actual lease or, as the case may be, second lease falls on or after the commencement day.
(5)The amendments made by paragraph 7 have effect in relation to any increase in rent that takes effect on or after the commencement day.
(6)“The commencement day” means the day on which this Act is passed.
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