# Finance Act 2003, Paragraph 28


Paragraphs 25 to 27 have effect in relation to periods of account beginning on or after 1st January 2003.

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Source: https://www.legislation.gov.uk/ukpga/2003/14/schedule/33/paragraph/28 (the official version)
Page: https://openlegislation.uk/finance-act-2003/schedule-33/paragraph-28
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.