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1N.I.In this Schedule—
(a)“the Act of 1988” means the M1Income and Corporation Taxes Act 1988;
F1(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(c)“year” means year of assessment within the meaning of the Act of 1988.
Textual Amendments
F1Sch. 2 para. 1(b) repealed (with effect as mentioned in s. 579(1) of the repealing Act) by 2001 c. 2, ss. 578, 580, Sch. 2 para. 76(1), Sch. 4
Marginal Citations