F12(1)In section 6(4), the words “and section 444D”shall be treated as inserted after the words “Part XI”.
(2)This paragraph shall apply in relation to accounting periods beginning after 31st December 1992.
Textual Amendments
F1Sch. 19AC inserted (27.7.1993) by 1993 c. 34, s. 97, Sch. 9 para.1