(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.