Act commencement: Finance Act 1972 provisions deemed in force from the start of the fiscal year. The Finance Act, 1972 is titled the Finance Act, 1972 and, except as otherwise provided, sections 2 to 60 are deemed to have come into force on the first ... Summary
Act commencement: Finance Act 1972 provisions deemed in force from the start of the fiscal year.
The Finance Act, 1972 is titled the Finance Act, 1972 and, except as otherwise provided, sections 2 to 60 are deemed to have come into force on the first day of the fiscal year, thereby fixing the temporal operation of those provisions from the start of the fiscal period.
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