Finance (No. 2) Act 2013
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Cesser of top slicing relief | ||
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4. (1) The Principal Act is amended in Schedule 3— | ||
(a) in Part 2 by substituting “on or after the date of the passing of the Finance Act 2013 ” for “on or after the date of the passing of this Act” in paragraph 9A (inserted by section 14(1)(e) of the Finance Act 2013 ), and | ||
(b) in Part 3 by inserting the following paragraph after paragraph 13: | ||
14. Notwithstanding section 201, paragraph 10 shall cease to apply to any payment which is made on or after 1 January 2014 and which is chargeable to income tax under section 123.”. | ||
(2) Subsection (1)(a) shall have effect as if it had come into operation on or after 27 March 2013. |