# Finance Act 1987, Paragraph 5


Paragraph 2 above shall have effect in relation to directions given on or after 17th March 1987.

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Source: https://www.legislation.gov.uk/ukpga/1987/16/schedule/9/paragraph/5 (the official version)
Page: https://openlegislation.uk/finance-act-1987/schedule-9/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.