Finance Act, 1983
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Chapter VI Corporation Tax | ||
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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”. |