Section 90 of the Finance Act, 2001 shall apply, and be deemed always to have applied, as if the following were substituted for subsection (4):
(a) For the purposes of -
(i) computing the amount of -
(I) relevant trading charges on income within the meaning of section 243A of the Principal Act, and
(II) relevant trading losses within the meaning of section 396A of the Principal Act,
and
(ii) this section insofar as it applies to sections 454 and 456 of the Principal Act,
where an accounting period of a company begins before 6 March 2001 and ends on or after that date, it shall be divided into 2 parts, one beginning on the date on which the accounting period begins and ending on 5 March 2001 and the other beginning on 6 March 2001 and ending on the date on which the accounting period ends, and both parts shall be treated as if they were separate accounting periods of the company.
(b) For the purposes of computing the amount of -
(i) charges on income paid for the purposes of the sa
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