s 4 Section 153A
(1) In subsection (1) of section 153A (provisional application of sections 152 and 153)— (a) for the words from “a person" to “takes place" substitute “company A declares, in its return for the chargeable period in which the time of accrual falls"; (b) for “the trade" substitute “a trade carried on by company A"; (c) for “the whole or any specified part of the consideration" substitute “an amount equal to the deemed sale consideration or any specified part of that amount". (2) In subsection (5) of that section (meaning of “relevant day"), for paragraphs (a) and (b) substitute “the fourth anniversary of the last day of the accounting period of company A in which the time of accrual falls".