# Finance Act 2012, Paragraph 42


The amendments made by paragraphs 40 and 41 have effect for accounting periods beginning on or after the day on which this Act is passed.

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Source: https://www.legislation.gov.uk/ukpga/2012/14/schedule/4/paragraph/42 (the official version)
Page: https://openlegislation.uk/finance-act-2012/schedule-4/paragraph-42
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.