# Finance Act 2008, Paragraph 6


Section 169P of TCGA 1992 has effect in a case where the period for which the assets are in use for the purposes of the business began before 6 April 2008 as if the reference in subsection (4)(d) of that section to that period were to so much of it as falls on or after that date.

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Source: https://www.legislation.gov.uk/ukpga/2008/9/schedule/3/paragraph/6 (the official version)
Page: https://openlegislation.uk/finance-act-2008/schedule-3/paragraph-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.