# Finance (No. 2) Act 2023, Paragraph 31

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

The amendments made by paragraph 5(1) and (3) have effect for periods of account of worldwide groups ending on or after 6 April 2020.

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Source: https://www.legislation.gov.uk/ukpga/2023/30/schedule/3/paragraph/31 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2023/schedule-3/paragraph-31
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.