"Stating the law at 31 December 2001 and as applicable in particular, but not exclusively, in respect of- (i) Companies- (a) their financial years ending on or after 1 January 2002 in regard to their assessments and (b) their financial years ending between 1 April 2001 and 31 March 2002 in regard to rates of tax; (ii) Other persons, the year of assessment ending 28 February 2002 (or 30 June 2002)."

Cover title: Meyerowitz on income tax, 2001-2002.