http://www.legislation.gov.uk/ukpga/1988/1/section/70
Income and Corporation Taxes Act 1988
An Act to consolidate certain of the enactments relating to income tax and corporation tax, including certain enactments relating also to capital gains tax; and to repeal as obsolete section 339(1) of the Income and Corporation Taxes Act 1970 and paragraphs 3 and 4 of Schedule 11 to the Finance Act 1980.
1988-02-09
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PART IV PROVISIONS RELATING TO THE SCHEDULE D CHARGE
CHAPTER III CORPORATION TAX: BASIS OF ASSESSMENT ETC
70 Basis of assessment etc.
F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .