Finance Act, 1977
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 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.  |