Corporation Tax: Relief in Relation to Certain Income of Manufacturing Companies
Definitions.
38.—In this Chapter—
“merchandise” means goods other than goods within the meaning of section 39;
“relevant accounting period” means an accounting period or part of an accounting period of a company falling within the period from the 1st day of January, 1981, to the 31st day of December, 2000;
“relief under this Chapter” means the reduction of corporation tax provided for in section 41 (2).
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