Interpretation of sections 804A to 804EU.K.
19(1)After section 804E of the Taxes Act 1988 insert—U.K.
“804F Interpretation of sections 804A to 804E.
Expressions used in sections 804A to 804E and in Chapter I of Part XII have the same meaning in those sections as in that Chapter.”
(2)The section inserted by sub-paragraph (1)—
(a)so far as relating to sections 804A and 804B, has effect in relation to accounting periods beginning on or after 1st April 2000; and
(b)so far as relating to sections 804C to 804E, has effect in relation to periods of account beginning on or after 1st April 2000.