Point in time view as at 03/08/2005.
Income Tax (Earnings and Pensions) Act 2003, Paragraph 91 is up to date with all changes known to be in force on or before 06 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
91(1)This paragraph applies in relation to corporation tax charged by reference to an accounting period which begins before and ends on or after 6th April 2003.U.K.
(2)In its application for the purposes of corporation tax, any provision of this Schedule is to be read as if—
(a)any reference to the tax year 2003-04 were a reference to that accounting period, and
(b)any reference to 6th April 2003 were a reference to the first day of that accounting period.
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