# Finance Act 1991, Paragraph 18


Paragraphs 1, 3, 4, 5, 6(1) and (2), 7, 8, 10 to 14, 16 and 17 above have effect with respect only to accounting periods beginning on or after 1st January 1992.

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Source: https://www.legislation.gov.uk/ukpga/1991/31/schedule/7/paragraph/18 (the official version)
Page: https://openlegislation.uk/finance-act-1991/schedule-7/paragraph-18
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.