# Finance Act 1986, Paragraph 5


The repeal of section 22(2) of the Finance Act 1974 has effect for the year 1986–87 and subsequent years of assessment.

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Source: https://www.legislation.gov.uk/ukpga/1986/41/schedule/23/paragraph/5 (the official version)
Page: https://openlegislation.uk/finance-act-1986/schedule-23/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.