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Transitional.
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4.—(1) Where a reference to either a financial year or a local financial year in any statute or in any statutory instrument, as the case may be, apart from this section includes, or may be construed as including, a reference to the period from the 1st day of April, 1974, to the 31st day of March, 1975, notwithstanding anything contained in any other enactment, that reference shall be construed and have effect as a reference to the period from the 1st day of April, 1974, to the 31st day of December, 1974.
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(2) A reference in any statute or any statutory instrument, as the case may be, to the period from the 1st day of April, 1974, to the 31st day of March, 1975, shall, if the said period referred to is for the purposes of the statute or statutory instrument a financial or accounting period or a period analogous to a financial or accounting period, be construed and have effect in the way specified in subsection (1) of this section.
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