Tax years
9. In Schedule 17 to the principal Act (glossary of expressions), in the entry relating to “tax year”, at the end of the second column add the following paragraph—
“The expression “1978—79” means the tax year beginning with 6th April 1978, and any correspondingly framed reference to a pair of successive years shall be construed as a reference to the tax year beginning with 6th April in the earlier of them.”.