# Finance (No. 2) Act 2023, Paragraph 7

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

Regulations made under—
(a) paragraph 21 of Schedule 18 to FA 1998 by virtue of the amendments made by paragraph 1 of this Schedule, or
(b) section 12B of TMA 1970 by virtue of the amendments made by paragraph 3 of this Schedule,
have effect in relation to such accounting periods or tax years beginning on or after 1 April 2023 as are specified in the regulations.

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Source: https://www.legislation.gov.uk/ukpga/2023/30/schedule/5/paragraph/7 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2023/schedule-5/paragraph-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.