37(1)  In this section “the amending provisions”  means–

(a)sections 30 to 32 (transfer pricing);

(b)sections 34 to 36 (thin capitalisation);

(c)Schedule 5 (provision not at arm's length: related amendments).

37(2)  The amendments made by those provisions have effect in relation to chargeable periods beginning on or after 1st April 2004 (whenever the actual provision, within the meaning of Schedule 28AA to the Taxes Act 1988, is or was made or imposed).

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