# Finance Act 2012, Section 148: Commencement


(1) The provisions of this Part (other than section 149) have effect in relation to accounting periods of companies beginning on or after 1 January 2013.
(2) Subsection (1) is subject to the operation of any provision of Schedule 17 in relation to times before that date.

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Source: https://www.legislation.gov.uk/ukpga/2012/14/section/148 (the official version)
Page: https://openlegislation.uk/finance-act-2012/section-148
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.