218 Commencement, transitional provisions and savings

218  Commencement, transitional provisions and savings

(1)     Unless the contrary intention appears, this Chapter—

(a)     except in its application to a trade set up and commenced on or after 6th April 1994 or income from a source arising to a person on or after that date, has effect as respects the year 1996–97 and subsequent years of assessment, and

(b)     in its application to a trade so set up and

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