# The Finance Act 1996, section 197, (Appointed Day) Order 1997, Article 2


Subsections (1) and (6) of section 197 of the Finance Act 1996 shall have effect for periods beginning on or after 1st April 1997.

---
Source: https://www.legislation.gov.uk/uksi/1997/1015/article/2 (the official version)
Page: https://openlegislation.uk/finance-act-1996-section-197-appointed-day-order-1997/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.