# Finance Act 1984, Paragraph 2


The repeal of section 23(3) of the Finance Act 1974 and the repeal in Schedule 12 of the Taxes Act have effect in relation to the year 1985-86 and subsequent years of assessment but subject to subsection (4) of section 30 of this Act.

---
Source: https://www.legislation.gov.uk/ukpga/1984/43/schedule/23/part/VII/paragraph/2 (the official version)
Page: https://openlegislation.uk/finance-act-1984/schedule-23/part-VII/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.