# Finance Act 2018, Paragraph 24


The amendment made by paragraph 11 has effect in relation to accounting periods beginning on or after 1 January 2018.

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Source: https://www.legislation.gov.uk/ukpga/2018/3/schedule/8/paragraph/24 (the official version)
Page: https://openlegislation.uk/finance-act-2018/schedule-8/paragraph-24
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.