# Finance Act 1991, Paragraph 3


The repeals in sections 76, 432A, 436, 437, 446, 447, 448 and 474 of, and Schedule 28 to, the Income and Corporation Taxes Act 1988 and in Schedules 6 and 7 to the Finance Act 1990 have effect for accounting periods beginning on or after 1st January 1992.

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Source: https://www.legislation.gov.uk/ukpga/1991/31/schedule/19/part/V/paragraph/3 (the official version)
Page: https://openlegislation.uk/finance-act-1991/schedule-19/part-V/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.