# Finance (No. 2) Act 2015, Paragraph 15


The amendment made by paragraph 3 has effect for accounting periods ending on or after the commencement date.

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Source: https://www.legislation.gov.uk/ukpga/2015/33/schedule/3/paragraph/15 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2015/schedule-3/paragraph-15
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.