# Finance Act 2006, Paragraph 46


In paragraph 54(1)(b) (benefits taxable under Chapter 2 of Part 6 of ITEPA 2003 where contributions taxed pre-commencement: old schemes), for “1st September 1993” substitute “ 1st December 1993 ”.

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Source: https://www.legislation.gov.uk/ukpga/2006/25/schedule/23/paragraph/46 (the official version)
Page: https://openlegislation.uk/finance-act-2006/schedule-23/paragraph-46
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.