# Finance Act 2009, Paragraph 5


The amendments made by this Schedule have effect in relation to chargeable gains and allowable losses accruing on or after the day on which this Act is passed.

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Source: https://www.legislation.gov.uk/ukpga/2009/10/schedule/12/paragraph/5 (the official version)
Page: https://openlegislation.uk/finance-act-2009/schedule-12/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.