93 Supplementary charge: transitional provisions
Finance Act 2002 (2002 c 23) | Legislation

93  Supplementary charge: transitional provisions

(1)     In the case of a straddling period, that is to say, an accounting period which begins before 17th April 2002 and ends on or after that date—

(a)     sections 501A and 501B of the Taxes Act 1988 (which are inserted by sections 91 and 92) shall apply as if so much of the straddling period as falls before 17th April 2002, and so much of that period as falls on or after that date, were separate accounting periods; and

(b)     all necessary apportionments between the two separate accounting

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