Finance Act 1998 (c. 36)

SCHEDULES

SCHEDULE 5 U.K. Rent and other receipts from land

Part IV U.K. Transitional provisions for corporation tax

Meaning of “transitional accounting period" U.K.

76 U.K. For the purposes of paragraphs 73 and 75 a “transitional accounting period” means an accounting period beginning before, and ending on or after, 1st April 1998.