Section 39 (as amended by the Finance Act, 1991) of the Finance Act, 1980, is hereby amended, as respects accounting periods ending on or after the 1st day of April, 1992 -
(a) by the insertion, after the existing proviso to subsection (1), of the following proviso:
"Provided also that sections 108 to 113 of the Corporation Tax Act, 1976, shall apply for the purposes of paragraph (b) of the first proviso to this subsection as they apply for the purposes of Part XI of that Act.",
(b) by the substitution, in subsection (5) (inserted by the Finance Act, 1990), of "this section" for "the definition of ‘goods’ in subsection (1)",
(c) as respects any relevant accounting period (within the meaning of section 38 of the Finance Act, 1980) or any part of such accounting period commencing on or after the 1st day of April, 1992, by the insertion, after subsection (1CC7), of the following subsections -
(a) In this subsection -
‘agricultural society’ means a society -
(i) in rel