- Latest available (Revised)
- Original (As made)
This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
6.—(1) The like provisions as are specified in paragraph (2) below shall have effect in relation to the assessment of tax as if the modifications specified in that paragraph had been made.
(2) In the Management Act—
(a)in subsection (1) of sections 34 and 36(1), for the words “the chargeable period to which the assessment relates” there shall be substituted the words “the year of assessment 1994–95”;
(b)in subsections (1) and (2) of section 40(2), for the words from “the third year next following” to the end of each subsection there shall be substituted the words “the year of assessment 1997–98”.
(3) This regulation shall have effect for the year of assessment 1992–93 only.
Section 36 was substituted by section 149(1) of the Finance Act 1989 (c. 26).
Section 40(2) was amended by section 149(4)(a)(ii) of, and Part VIII of Schedule 17 to, the Finance Act 1989.
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made):The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include: