# Finance Act 1989, Paragraph 13

Extent: E+W+S+N.I.

(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4) This paragraph shall have effect in relation to accounting periods beginning after 31st March 1989.

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Source: https://www.legislation.gov.uk/ukpga/1989/26/schedule/12/paragraph/13 (the official version)
Page: https://openlegislation.uk/finance-act-1989/schedule-12/paragraph-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.