Finance Act, 1983

Chapter VI

Corporation Tax

Continuance of relief in respect of increase in employment.

31.— Chapter VII of Part I of the Finance Act, 1982 , shall have effect as respects an accounting period or part of an accounting period of a company falling within the year ending on the 30th day of June, 1984, as it has effect as respects an accounting period or part of an accounting period of a company falling within the year ending on the 30th day of June, 1983, subject to the modifications that—

(a) in section 43 of that Act, in the definition of “relevant period”, “1984” shall be substituted for “1983”,

(b) in sections 44 and 45 of that Act, “1983” shall be substituted for “1982” in each place where it occurs, and

(c) in section 46 of that Act, “1982” shall be substituted for “1981”.