# The Finance Act 1994, section 45, (Appointed Day) Order 1994, Article 2


Section 45 of the Finance Act 1994 shall have effect in relation to any prescribed accounting period beginning on or after 1st June 1994.

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Source: https://www.legislation.gov.uk/uksi/1994/1257/article/2 (the official version)
Page: https://openlegislation.uk/finance-act-1994-section-45-appointed-day-order-1994/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.