# Finance Act 2009, Paragraph 16

Extent: E+W+S+N.I.

For the purposes of paragraph 17 an accounting period of a qualifying holding company is a “relevant accounting period” if it—
(a) begins on or after 1 July 2009 but before 1 January 2013, ...
(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

---
Source: https://www.legislation.gov.uk/ukpga/2009/10/schedule/16/paragraph/16 (the official version)
Page: https://openlegislation.uk/finance-act-2009/schedule-16/paragraph-16
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.