# Finance (No. 2) Act 1992, Paragraph 15

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

Paragraphs 8 and 9 above shall have effect in relation to buildings or structures first used on or after 16th December 1991.

---
Source: https://www.legislation.gov.uk/ukpga/1992/48/schedule/13/paragraph/15 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-1992/schedule-13/paragraph-15
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.