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Nodiadau Esboniadol
18(1)This paragraph applies for the purposes of section 37 if any of the accounting periods covered by subsection (3)(b) of that section (including, if relevant, as modified by section 39 or 40) ends on or before 31 March 2010.U.K.
(2)Relief for the loss can be given for the accounting periods ending on or before that date.
(3)If relief is to be given for those periods, the relief is given in the way in which it would have been given under section 393A(1) of ICTA ignoring this Act.