# Finance Act 2012, Paragraph 55


(1) The amendments made by paragraphs 3, 5 and 9 above come into force on 1 January 2013; but the amendment made by paragraph 5(3) above has no effect in relation to elections made before that date.
(2) The amendments made by paragraphs 4 and 6 to 8 above have effect for relevant accounting periods beginning on or after 1 January 2013.

---
Source: https://www.legislation.gov.uk/ukpga/2012/14/schedule/20/paragraph/55 (the official version)
Page: https://openlegislation.uk/finance-act-2012/schedule-20/paragraph-55
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.