# Finance (No. 2) Act 2017, Paragraph 3


In section 456 (introduction to Chapter 16) in subsection (1)—
(a) after “if” insert
“— ”, and
(a)
(b) at the end insert
“, and
(b) either—
(i) that accounting period begins before 1 April 2017, or
(ii) at the end of that accounting period the company is a charity”.

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Source: https://www.legislation.gov.uk/ukpga/2017/32/schedule/4/paragraph/3 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.