# Finance Act 1986, Paragraph 3


The repeal in section 100(6) of the Finance Act 1972 has effect with respect to accounting periods beginning on or after 3rd June 1986.

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Source: https://www.legislation.gov.uk/ukpga/1986/41/schedule/23/part/V/paragraph/3 (the official version)
Page: https://openlegislation.uk/finance-act-1986/schedule-23/part-V/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.