# Finance Act 2007, Section 92: Commencement


(1) Sections 88 to 91 have effect—
(a) in relation to a return under section 8 or 8A of TMA 1970, or a return under section 12AA of that Act for a partnership which includes one or more individuals, in respect of a return for a year of assessment beginning on or after 6th April 2007, and
(b) in relation to a return under section 12AA of that Act for a partnership which includes one or more companies, in respect of a return for a relevant period beginning on or after 6th April 2007.
(2) In subsection (1)(b) “relevant period” means a period in respect of which a return is required.

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Source: https://www.legislation.gov.uk/ukpga/2007/11/section/92 (the official version)
Page: https://openlegislation.uk/finance-act-2007/section-92
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.