xmlns:atom="http://www.w3.org/2005/Atom"
4In this Part of this Schedule—
(a)a “1986 accounting period” means an accounting period which begins or ends (or begins and ends) in the financial year 1986;
(b)a “post-1986 accounting period” means an accounting period which begins on or after 1st April 1987; and
(c)“dual resident investing company” has the same meaning as in section 404.