§ 10.—(1) Subject to paragraph 2(1) and (3) above, paragraphs 1 to 3 above have effect in relation to accounting periods beginning on or after 1st January 1996.
§ (2) Subject to paragraph 9 above, paragraphs 4 to 8 above have effect in relation to periods of account beginning on or after 1st January 1996.'.—[Mr. Jack.]
§ Brought up, read the First and Second time, and added to the Bill.
§ No. 63, a new schedule—
§ Roll—over relief in respect of ships