# Finance Act 1996, Paragraph 35


Paragraphs 33 and 34 above apply in relation to times falling—
(a) within a year of assessment or an accounting period mentioned in paragraph 32 above, but
(b) before the day on which this Act was passed.

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Source: https://www.legislation.gov.uk/ukpga/1996/8/schedule/7/paragraph/35 (the official version)
Page: https://openlegislation.uk/finance-act-1996/schedule-7/paragraph-35
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.