# Finance Act 2004, Section 42: Commencement of sections 38 to 41


(1) The amendments made by sections 38 to 41 and Schedule 6 have effect for accounting periods beginning on or after 1st April 2004.
(2) This is subject to the transitional provisions in sections 43 and 44 and that Schedule.

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Source: https://www.legislation.gov.uk/ukpga/2004/12/section/42 (the official version)
Page: https://openlegislation.uk/finance-act-2004/section-42
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.