# Finance Act 2013, Section 171: References to the state of affairs “on” a day


In determining for the purposes of any provision of this Part whether or not a state of affairs obtains on a particular day, it is to be assumed that the state of affairs obtaining at the end of the day persisted throughout the day.

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Source: https://www.legislation.gov.uk/ukpga/2013/29/section/171 (the official version)
Page: https://openlegislation.uk/finance-act-2013/section-171
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.