Finance Act, 1994
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Chapter V Corporation Tax | ||
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Amendment of section 39 (meaning of “goods”) of Finance Act, 1980. |
48.—(1) Section 39 (as amended by the Finance Act, 1992 ) of the Finance Act, 1980 , is hereby amended in subsection (1A)— | |
(a) by the deletion of “and” in paragraph (a) and by the deletion of paragraph (b), and | ||
(b) by the deletion of “and” in paragraph (i) and by the deletion of paragraph (ii). | ||
(2) This section shall have effect as respects relevant accounting periods beginning on or after the 1st day of June, 1994. | ||
(3) Subsections (2), (3), (4) and (5) of section 41 of the Finance Act, 1990 , shall apply for the purposes of this section as they would apply for the purposes of that section if “11th day of April, 1994” were substituted for “20th day of April, 1990”. |