Citation, commencement and effect
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Memorandwm Esboniadol
1.—(1) This Order may be cited as the Finance Act 2002, Schedule 26, (Parts 2 and 9) (Amendment) Order 2006, and shall come into force on 30th December 2006.
(2) Subject to paragraph (3), this Order has effect in relation to accounting periods ending on or after the date on which this Order comes into force.
(3) Article 7 has effect in relation to disposals occurring on or after the day on which this Order comes into force.