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Finance Act 1997
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- UK Public General Acts
- 1997 c. 16
- SCHEDULE 12
- Part IV
- Periods of account which...
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Changes over time for: Cross Heading: Periods of account which straddle 26th November 1996
Version Superseded: 01/04/2010
Alternative versions:
- 19/03/1997- Amendment
- 19/03/1997
Point in time - 01/04/2010- Amendment
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Point in time view as at 19/03/1997.
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There are currently no known outstanding effects for the Finance Act 1997, Cross Heading: Periods of account which straddle 26th November 1996.
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Periods of account which straddle 26th November 1996U.K.
23U.K.This Schedule shall apply in relation to a period of account which begins before 26th November 1996 and ends on or after that date as if—
(a)so much of the period as falls before 26th November 1996, and
(b)so much of the period as falls on or after that date,
were separate periods of account.
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