Paragraph 65
For the purposes of this Part of this Schedule—
(a)
the first relevant date is—
(i)
for corporation tax purposes, 1 April 2009, and
(ii)
for income tax purposes, 6 April 2009, and
(b)
the second relevant date is—
(i)
for corporation tax purposes, 1 April 2010, and
(ii)
for income tax purposes, 6 April 2010, and