Paragraph 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1

Sch. 6 para. 3 and Table B set out after that paragraph repealed (with effect in relation to any case where the prescribed accounting period begins after 5.4.1993) by 1993 c. 34, ss. 43(1), 213, Sch. 23 Pt.II.

Sch. 6 repealed (1.9.1994) by 1994 c. 23, ss. 100(2), 101(1), Sch. 15 (with Sch. 13 para. 9 and subject to an amendment by 1994 c. 22, s. 63, Sch. 3 para. 21)