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64Transitional provision for years of assessment before the year 2005–06

(1)    Section 60 has effect, for income tax purposes, for the year 2004–05 and earlier years of assessment as if—

(a)    in paragraph (a) of subsection (1), for “company” there were substituted “person”, and

(b)    in subsection (2) for “corporation tax” there were substituted “income tax”.

(2)    Section 62 has effect, for income tax purposes, for the year 2004–05 and earlier years of assessment as if—

(a)    in paragraph (a) of subsection (1), for “company” there were substituted “person”, and

(b)    in subsection (2) for “corporation tax” there were substituted “income tax”.

(3)    Section 63 has effect, for income tax purposes, for the year 2004–05 and earlier years of assessment as if, in subsections (1) and (2), for “company” there were substituted “person”.

(4)    This section is deemed to have come into force on 2nd December 2004.

NOTES
Initial Commencement
Royal Assent

This Act received Royal Assent on 7 April 2005: for provision as to the commencement of this section see sub-s (4) above.
Company Law & Business Entities93 Companies & Corporate Bodies93 Income Tax99 Corporation Tax99 Tax Law99 Administration & Collection of Income Tax93

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