# Finance Act 2006, Paragraph 45


Paragraphs 42 to 44 shall have effect in relation to years of assessment beginning on or after 6th April 2006.

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Source: https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/45 (the official version)
Page: https://openlegislation.uk/finance-act-2006/schedule-12/paragraph-45
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.