# Finance Act 1998, Paragraph 76


For the purposes of paragraphs 73 and 75 a “transitional accounting period” means an accounting period beginning before, and ending on or after, 1st April 1998.

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Source: https://www.legislation.gov.uk/ukpga/1998/36/schedule/5/paragraph/76 (the official version)
Page: https://openlegislation.uk/finance-act-1998/schedule-5/paragraph-76
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.