# Finance Act 1996, Paragraph 32


Subject to paragraphs 33 and 34 below, this Schedule has effect—
(a) for the purposes of income tax, for the year 1996-97 and subsequent years of assessment;
(b) for the purposes of corporation tax, for accounting periods ending after 31st March 1996.

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Source: https://www.legislation.gov.uk/ukpga/1996/8/schedule/7/paragraph/32 (the official version)
Page: https://openlegislation.uk/finance-act-1996/schedule-7/paragraph-32
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.