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5(1)In this Schedule—
“the commencement date” means the date of the coming into force of this Schedule;
“general consent” means a consent under any section to which sub-paragraph (2) below applies given generally within the meaning of subsection (4) of that section;
“taxable” means liable to tax on income by reason of domicile, residence or place of management;
“the transitional period” means the period of five years beginning with the commencement date;
“Treasury consent” means a consent under any section to which sub-paragraph (2) below applies given for the purposes of subsection (1)(a) of that section.
(2)This sub-paragraph applies to the following sections (restrictions on the migration etc. of companies), namely—
section 765 of the Taxes Act 1988;
section 482 of the Taxes Act 1970;
section 468 of the [1952 c. 10.] Income Tax Act 1952; and
section 36 of the [1951 c. 43.] Finance Act 1951.
(3)Any question which arises under any of the provisions of this Schedule shall be determined without regard to the provision made by section 66(1) of this Act.
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