Paragraph 19

(1)

After section 804E of the Taxes Act 1988 insert—

“ Interpretation of sections 804A to 804E.
804F
Expressions used in sections 804A to 804E and in Chapter I of Part XII have the same meaning in those sections as in that Chapter.”

(2)

The section inserted by sub-paragraph (1)—

(a)

so far as relating to sections 804A and 804B, has effect in relation to accounting periods beginning on or after 1st April 2000; and

(b)

so far as relating to sections 804C to 804E, has effect in relation to periods of account beginning on or after 1st April 2000.