# Finance Act 2012, Paragraph 12


The amendments made by this Schedule have effect in relation to accounting periods ending on or after 1 April 2012 (and, accordingly, the first reconciliation period begins with the first accounting period in relation to which the amendments have effect).

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Source: https://www.legislation.gov.uk/ukpga/2012/14/schedule/25/paragraph/12 (the official version)
Page: https://openlegislation.uk/finance-act-2012/schedule-25/paragraph-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.