# Finance Act 1996, Paragraph 25

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

In section 39(2)(b) of the Finance Act 1988 (election to be made not later than twelve months after the end of the first year of assessment for which it is to have effect) for “not later than twelve months after the end of” there shall be substituted “ on or before the first anniversary of the 31st January next following ”.

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Source: https://www.legislation.gov.uk/ukpga/1996/8/schedule/21/paragraph/25 (the official version)
Page: https://openlegislation.uk/finance-act-1996/schedule-21/paragraph-25
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.