Regulation 3(2)
| Provisions | Modifications |
|---|---|
| Taxes Management Act 1970 (c. 9) | |
| section 33(1) | For the words“(or, if the assessment is to corporation tax, the end of the accounting period) in which the assessment was made” substitute“1988–89”. |
| section 34(1) | For the words“the chargeable period to which the assessment relates” substitute“the year of assessment 1988–89”. |
| section 37(1) | For the words“that year” substitute“the year of assessment 1988–89”. |
| section 40(1) and (2) | For the words from“the third year next following” to the end of each sub-section substitute“the year of assessment 1991–92”. |
| section 43(1) | For the words“the chargeable period to which it relates” substitute“the year of assessment 1988–89”. |
| Income and Corporation Taxes Act 1970 (c. 10) | |
| section 168(1) | For the words“two years” substitute“four years”. |
| Finance Act 1971 (c. 68) | |
| section 23(2) and (4)(1) | For the words“twelve months” substitute“three years”. |
| Finance Act 1978 (c. 42) | |
| section 30(1) | For the words“two years” substitute“four years”. |
Subsections (2) and (4) of section 23 were amended by the Finance Act 1976 (c. 40), section 36(10).