# Finance Act 2018, Paragraph 4


(1) The amendment made by paragraph 1 has effect in relation to the tax year 2018-19 and subsequent tax years.
(2) The amendment made by paragraph 2 has effect in relation to accounting periods beginning on or after 1 April 2018.
(3) The amendments made by paragraph 3 have effect in relation to partnership returns relating to the tax year 2018-19 or any subsequent tax year.

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Source: https://www.legislation.gov.uk/ukpga/2018/3/schedule/6/paragraph/4 (the official version)
Page: https://openlegislation.uk/finance-act-2018/schedule-6/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.