Finance Act, 1984
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Limitation of application of section 59 . |
60.—Subject to section 63 , section 59 shall not have effect as respects a trade of a company where the provisions of subsection (10) (inserted by the Finance Act, 1977 ) of section 31A of the Finance Act, 1975 , apply in relation to an accounting period of the company ending before the 6th day of April, 1988. |