145 Interpretation: financial years etc.E+W+S
(1)Chargeable financial years are financial years beginning in 1990 and subsequent years.
(2)Transitional years are financial years beginning in 1990, 1991, 1992 and 1993; and the first transitional year is that beginning in 1990.
(3)A financial year is a period of 12 months beginning with 1 April.