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Changes over time for: Paragraph 40
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Timeline of Changes
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Status:
Point in time view as at 16/11/2017.
Changes to legislation:
There are currently no known outstanding effects for the Finance Act 2012, Paragraph 40.
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Changes to Legislation
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This section has no associated Explanatory Notes
40(1)The Commissioners may by notice direct that regulations under paragraph 24 (procedure for registration, de-registration etc) are to apply in relation to the period before the go-live date with the modifications specified in the notice.U.K.
(2)A notice under sub-paragraph (1) must be published by the Commissioners.
(3)For a person who, on the go-live date, is responsible for premises where a relevant machine is located, the first accounting period is to be the period beginning with that day and ending with—
(a)the day before the day on which the next accounting period is to begin by virtue of a direction given under paragraph 14(2), or
(b)such other day as is necessary to give effect to an agreement made under paragraph 14(4).
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