# Finance Act 1996, Paragraph 28


Subject to any express provisions as to commencement that are contained in the preceding provisions of this Schedule, this Schedule has effect for the year 1996-97 and subsequent years of assessment.

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Source: https://www.legislation.gov.uk/ukpga/1996/8/schedule/6/paragraph/28 (the official version)
Page: https://openlegislation.uk/finance-act-1996/schedule-6/paragraph-28
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.