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Finance Act 1997

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Changes over time for: Cross Heading: Periods of account which straddle 26th November 1996

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Version Superseded: 01/04/2010

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Status:

Point in time view as at 19/03/1997.

Changes to legislation:

There are currently no known outstanding effects for the Finance Act 1997, Cross Heading: Periods of account which straddle 26th November 1996. Help about Changes to Legislation

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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