# Finance Act 1993, Paragraph 1

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

For the purposes of this Schedule an existing asset, liability or contract is an asset, liability or contract to which this Chapter applies by virtue of section 165(2) or (3) of this Act or by virtue of regulations under section 165(4) of this Act.

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Source: https://www.legislation.gov.uk/ukpga/1993/34/schedule/16/paragraph/1 (the official version)
Page: https://openlegislation.uk/finance-act-1993/schedule-16/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.