# Finance Act 1987, Paragraph 6


Paragraph 3 above shall have effect where the occasion of the charge or potential charge to tax under paragraph 8 of Schedule 4 to the 1984 Act falls on or after 17th March 1987.

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Source: https://www.legislation.gov.uk/ukpga/1987/16/schedule/9/paragraph/6 (the official version)
Page: https://openlegislation.uk/finance-act-1987/schedule-9/paragraph-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.