Article 2 Specified Day
The amendments made by sections 26 of the Finance Act 2012 and the repeal effected by section 30(2) of the Finance Act 2012 have effect for accounting periods ending on or after 1st January 2016.
The amendments made by sections 26 of the Finance Act 2012 and the repeal effected by section 30(2) of the Finance Act 2012 have effect for accounting periods ending on or after 1st January 2016.