# Finance Act 2005, Section 45: Commencement


This Chapter has effect for the tax year beginning on 6th April 2004 and subsequent tax years.

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Source: https://www.legislation.gov.uk/ukpga/2005/7/section/45 (the official version)
Page: https://openlegislation.uk/finance-act-2005/section-45
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.