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(1)Section 110 of the [1995 c. 4.] Finance Act 1995 (interest on overdue tax) shall be deemed to have been enacted with the insertion after subsection (3) of the following subsection—
“(4)So far as it relates to partnerships whose trades, professions or businesses were set up and commenced before 6th April 1994, subsection (1) above has effect as respects the year 1997-98 and subsequent years of assessment.”
(2)In subsection (3) of section 86 of the [1970 c. 9.] Taxes Management Act 1970 (which was substituted by the said section 110), for the words “section 93” there shall be substituted the words “section 92”.
(3)In Schedule 19 to the [1994 c. 9.] Finance Act 1994, paragraph 23 (which is superseded by the said section 110) shall cease to have effect.
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