SCHEDULES

SCHEDULE 5Relief for Increase in Value of Trading Stock and Work in Progress

PART IIILink With Previous Stock Relief Provisions

Interpretation

13In this Part of this Schedule, "Schedule 10 " means Schedule 10 to the [1975 c. 45.] Finance (No. 2) Act 1975, "Schedule 10 relief" means relief under that Schedule and " base period " means a base period (including a further base period) as defined in that Schedule.