Finance Act, 1990
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Amendment of section 38 (definitions) of Finance Act, 1980 . |
40.— Section 38 (as amended by section 22 of the Finance Act, 1989 ) of the Finance Act, 1980 , is hereby amended by the substitution for the definition of “relevant accounting period” of the following definition: | |
“‘relevant accounting period’ means an accounting period or part of an accounting period of a company falling within the period from— | ||
(a) where section 39 (1CC) as inserted by section 45 of the Finance Act, 1984 , applies, the 13th day of April, 1984, | ||
(b) where section 39 (1CC) as so inserted and as amended by section 41 of the Finance Act, 1990, applies, the 1st day of January, 1988, | ||
(c) where section 39 (1CC) as so inserted and as amended by section 22 of the Finance Act, 1989 , applies, the 6th day of April, 1989, or | ||
(d) in any other case, the 1st day of January, 1981, | ||
to the 31st day of December, 2000;”. |