| Chapter | Short title | Extent of repeal |
|---|---|---|
| 1986 c. 41. | The Finance Act 1986. | In Schedule 6— (a) in paragraph 2(1) and (2), the words “Subject to paragraph 3 below,”, in each place where they occur; and (b) paragraph 3 and the Table B set out after that paragraph. |
These repeals have effect in relation to any case where the prescribed accounting period begins after 5th April 1993.