1In this Schedule—
(a)“the Act of 1988” means the M1Income and Corporation Taxes Act 1988;
(b)“the Act of 1990” means the M2Capital Allowances Act 1990;
(c)“year” means year of assessment within the meaning of the Act of 1988.
Marginal Citations
M11988 c. 1.
M21990 c. 1.