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1In this Part of this Schedule—
(a)a “straddling period” means an accounting period of a company which begins before and ends on or after the 1987 date;
(b)“the principal section” means section 74 of this Act;
(c)“the 1987 date” means 17th March 1987;
(d)references to “section 85”, “section 93” and “section 95” are references to those sections of the [1972 c. 41.] Finance Act 1972.
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