44U.K.In subsection (2)(f) of section 178 of the M1Finance Act 1989 (setting of rates of interest), for the words “sections 86, 86A, 87, 87A, and 88” there shall be substituted the words “ sections 59C, 86, 86A, 87, 87A, 88 and 103A ”.
Marginal Citations
45U.K.In subsection (1) of section 16 of the M2Social Security Contributions and Benefits Act 1992 (application of Income Tax Acts to class 4 contributions), for paragraph (b) there shall be substituted the following paragraph—
“(b)the provisions of Part VA (payment of tax) and Part X (penalties) of the Taxes Management Act 1970,”.
46(1)In subsection (1) of section 283 of the M3Taxation of Chargeable Gains Act 1992 (repayment supplements)—U.K.
(a)for the words from “for which” to “that year of assessment” there shall be substituted the words “ a repayment of that ta is made by the Board or an officer of the Board ”, and
(b)for the words “the end of the tax month in which” there shall be substituted the words “ the date on which ”.
(2)For subsection (2) of that section there shall be substituted the following subsection—
“(2)For the purposes of subsection (1) above, the relevant time is either the 31st January next following the year of assessment for which the tax was payable or, if later, the date on which the tax was paid.”
(3)In subsection (4) of that section, for the words from “partnership” to “section 701(9) of that Act)” there shall be substituted the words “ trust or ”.
(4)Subsection (5) of that section shall cease to have effect.
Marginal Citations