The amendments not already brought into force by paragraph 2(1) of Schedule 17 to the Finance Act 2013 come into force on 1st April 2014.

For the purpose of paragraph 3(1) of Schedule 17 to the Finance Act 2013 the specified day is 1st April 2014.

The amendments made by Schedule 18 to the Finance Act 2013 come into force so far as relating to video games development tax relief on 1st April 2014.