Section 10 of the Taxes Management Act 1970U.K.
2(1)Section 10 of the M1Taxes Management Act 1970 (notice of liability to corporation tax) shall be amended as follows.U.K.
(2)Subsection (4) (which makes provision in relation to surplus ACT) shall cease to have effect.
(3)This paragraph has effect in relation to accounting periods beginning on or after 6th April 1999.