# Finance Act 1995, Section 123: Prevention of exploitation of transitional provisions.

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

Schedule 22 to this Act shall have effect for preventing the exploitation of, and (in certain cases) penalising attempts to exploit, the transitional provisions set out in paragraphs 52 and 53 of Schedule 2 to the Income Tax (Trading and Other Income) Act 2005 (changes for facilitating self-assessment: transitional provisions and savings).

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Source: https://www.legislation.gov.uk/ukpga/1995/4/section/123 (the official version)
Page: https://openlegislation.uk/finance-act-1995/section-123
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.