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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.