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Changes over time for: Cross Heading: Old documents
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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.
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Point in time view as at 16/11/2017.
Changes to legislation:
There are currently no known outstanding effects for the Finance Act 2012, Cross Heading: Old documents.
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Changes to Legislation
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
Old documentsU.K.
16(1)A file access notice does not require the document-holder to provide a relevant document if—U.K.
(a)the whole of the document originated before the back-stop day, and
(b)no part of it has a bearing on tax periods ending on or after that day.
(2)“The back-stop day” is the first day of the period of 20 years ending with the day on which the file access notice is given.
Modifications etc. (not altering text)
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