Finance Act 2012 Explanatory Notes

Commencement and application of new sections 196B to 196L – paragraph 17

129.Paragraph 17 provides that the amendments made by new sections 196B to 196L shall have effect on contributions paid by employers on or after 22 February 2012 with the exception of the events set out in new sections 196I(6) and 196J (only those events that take place on or after 21 March 2012 are covered).

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