# Finance Act 1985, Paragraph 4


The repeals in sections 378, 379, 386 and 387 of the Income and Corporation Taxes Act 1970 have effect with respect to expenditure incurred on or after 1st April 1986.

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Source: https://www.legislation.gov.uk/ukpga/1985/54/schedule/27/part/VI/paragraph/4 (the official version)
Page: https://openlegislation.uk/finance-act-1985/schedule-27/part-VI/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.