Finance Act, 1980

Chapter VI

Corporation Tax: Relief in Relation to Certain Income of Manufacturing Companies


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).