4U.K.The following repeals have effect in relation to losses incurred in accounting periods ending on or after 1st April 1991—
(a)the repeals in sections 114, 243, 343, 393, 518 and 843 of, the repeals in Schedules 5 and 30 to, and the repeal of section 394 of, the Income and Corporation Taxes Act 1988;
(b)the repeal in Schedule 1 to the Capital Allowances Act 1990;
(c)the repeal of section 61 of, and the repeal in Schedule 14 to, the Finance Act 1990.