# Finance Act 2022, Paragraph 6: Application and commencement

Extent: E+W+S+N.I.

(1) The amendments made by paragraphs 2 to 4 have effect in relation to accounting periods (within the meaning of Part 12 of CTA 2010) that begin on or after 1 April 2022.
(2) Paragraph 5 comes into force on 1 April 2022.

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Source: https://www.legislation.gov.uk/ukpga/2022/3/schedule/3/paragraph/6 (the official version)
Page: https://openlegislation.uk/finance-act-2022/schedule-3/paragraph-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.