Finance Act, 1977

Miscellaneous amendments in relation to corporation tax.

42.—With effect for all relevant financial years from the beginning of the financial year 1974 onwards—

(a) the enactments specified in paragraphs 1, 2 and 5 of Part IV of the First Schedule are herby amended as specified in that Part, and

(b) the other enactments specified in that Part are hereby amended for corporation tax, as so specified,

and paragraph 50 of Part I of the Second Schedule to the Corporation Tax Act, 1976 , shall apply to the amendments so specified as it applies to the amendments referred to in that paragraph.