1. The provisions referred to in section 37(1) are sections 45(5), 64(2), 66A(1), 82(2), 82(7), 88(2) and 178 of the Corporation Tax Act, 1976.
2. For the purposes of section 45(5) of the Corporation Tax Act, 1976, where an accounting period begins before the 6th day of April, 1997, and ends on or after that date, it shall be divided into one part, beginning on the day on which the accounting period begins and ending on the 5th day of April, 1997, and another part beginning on the 6th day of April, 1997, and ending on the day on which the accounting period ends and both parts shall be treated as separate accounting periods.
(1) This paragraph applies to a distribution which is made by a company in the year of assessment 1997-98 and subsequent years of assessment, and to which section 64 of the Corporation Tax Act, 1976, applies.
(2) Section 28(7) of the Finance Act, 1978, section 28(3) of the Finance Act, 1983, paragraph 4 of Part I of the Second Schedule to the Finance
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