# Finance Act 2001, Paragraph 2


The other repeals have effect in relation to—
(a) proceedings begun (or a counterclaim made) after the passing of this Act, and
(b) a set-off first claimed after the passing of this Act.

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Source: https://www.legislation.gov.uk/ukpga/2001/9/schedule/33/part/2/paragraph/2n4 (the official version)
Page: https://openlegislation.uk/finance-act-2001/schedule-33/part-2/paragraph-2n4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.