SCHEDULES
SCHEDULE 12 Leasing arrangements: finance leases and loans
Part IV Supplementary provisions
Periods of account which straddle 26th November 1996
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This Schedule shall apply in relation to a period of account which begins before 26th November 1996 and ends on or after that date as if—
a
so much of the period as falls before 26th November 1996, and
b
so much of the period as falls on or after that date,
were separate periods of account.