# Finance Act 1997, Paragraph 9

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

(1) Subject to sub-paragraph (2) below, this Schedule has effect—
(a) for the purposes of income tax, in relation to the year 1997-98 and subsequent years of assessment; and
(b) for the purposes of corporation tax, in relation to accounting periods ending on or after 1st April 1997.
(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Source: https://www.legislation.gov.uk/ukpga/1997/16/schedule/15/paragraph/9 (the official version)
Page: https://openlegislation.uk/finance-act-1997/schedule-15/paragraph-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.