# Income Tax Act 2007, Paragraph 161


Chapter 15 of Part 15 has effect for return periods which—
(a) fall within accounting periods ending on or after 6 April 2007, and
(b) end on or after that date.

---
Source: https://www.legislation.gov.uk/ukpga/2007/3/schedule/2/paragraph/161 (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-161
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.