Finance Act 1994

7In the case of income which—E+W+S+N.I.

(a)is from a source arising before 6th April 1994 and ceasing before 6th April 1998, and

(b)is chargeable to tax under Case IV or V of Schedule D,

sections 65 to 68 of that Act shall have effect as if section 207 of this Act and its associated repeals had not been enacted.