# The Enactment of Extra-Statutory Concessions Order 2012, Article 15: Groups of companies arrangements: corporation tax


The amendments made by articles 13 and 14 have effect in relation to arrangements entered into in accounting periods beginning on or after the date on which this Order comes into force.

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Source: https://www.legislation.gov.uk/ukdsi/2012/9780111519134/article/15 (the official version)
Page: https://openlegislation.uk/draft-enactment-of-extra-statutory-concessions-order-2012/article-15
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.