Finance Act, 1984
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Limitation of application of section 61 . |
62.—Subject to section 63 , section 61 shall not have effect as respects a trade of a person where the provisions of subsection (8) (inserted by the Finance Act, 1977 ) of section 12 of the Finance Act, 1976 , apply in relation to an accounting period of the person ending before the 6th day of April, 1988. |