# Finance (No. 2) Act 2015, Paragraph 103


The general rule is that the amendments made by Parts 1 to 4 of this Schedule have effect in relation to accounting periods beginning on or after 1 January 2016.

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Source: https://www.legislation.gov.uk/ukpga/2015/33/schedule/7/paragraph/103 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2015/schedule-7/paragraph-103
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.