# The Finance Act 2004, Section 53 (Commencement) Order 2004, Article 2: Coming into force of section 53 of the Finance Act 2004


Section 53 of the Finance Act 2004 (treatment of expenditure on research and development) shall come into force on 1st January 2005 and shall have effect in relation to accounting periods beginning on or after that day.

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Source: https://www.legislation.gov.uk/uksi/2004/3268/article/2 (the official version)
Page: https://openlegislation.uk/finance-act-2004-section-53-commencement-order-2004/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.