SCHEDULES

Valid from 24/07/2002

SCHEDULE 25 U.K. Loan relationships

Part 3 U.K. Transitional provisions

Interpretation U.K.

61 In this Part of this Schedule—

• “new accounting period” means an accounting period beginning on or after 1st October 2002;

• “old accounting period” means an accounting period beginning before 1st October 2002.