Finance Act 1989

2 Where any accounting period of a programme contractor begins before 1st January 1990 and ends after 31st December 1989, the additional payments payable by the programme contractor in relation to that accounting period under section 32 of the [1981 c. 68.] Broadcasting Act 1981 shall be the aggregate of—

(a) the amounts payable by him on the assumption that section 181 of this Act was not in force at any time during the accounting period, multiplied by—

,and

(b) the amounts payable by him on the assumption that that section was in force throughout the accounting period, multiplied by—

;where (taking any odd four days or more as a week)—

• X is the number of weeks in the accounting period falling before 1st January 1990, and

• Y is the number of weeks in the accounting period falling after 31st December 1989.