SCHEDULE 18 Overdue Tax and Excessive Payments by the Board
Finance Act 1996 (1996 c 8) | Legislation

SCHEDULE 18 Overdue Tax and Excessive Payments by the Board

Section 132

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Commencement

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(1)     Paragraphs 1 to 3, 6(2)(a) and (b), 8, .Ìý.Ìý. 11(3)(a) and (b), .Ìý.Ìý., 14(2)(a) and (b) and 16(a) above have effect, subject to sub-paragraph (2) below—

(a)     for the purposes of income tax and capital gains tax, as respects the year 1996–97 and subsequent years of assessment; and

(b)     for the purposes of corporation tax, as respects accounting periods ending on or after the day appointed under section 199 of the Finance Act 1994 for the purposes of Chapter III of Part IV of that Act (self-assessment

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