90(1)  This paragraph applies where–

(a)a company is charged to corporation tax by reference to an accounting period which begins before and ends on or after 6th April 2003, and

(b)because of a change in the law made by this Act, the income tax law relating to the accounting period is different from what it would have been if that change had not been made.

90(2)  If the company so elects, this Act applies with such modifications as may be necessary to secure that the income tax law relating to the accounting period is the same as it would have been if the change in the law had not been made.

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