- Latest available (Revised)
- Original (As enacted)
This is the original version (as it was originally enacted).
2In section 62 (special basis for early years following commencement of trade etc.) the following subsection shall be inserted after subsection (2)—
“(2A)Where—
(a)the second year of assessment is the year 1989-90,
(b)the person charged, or liable to be charged, for that year is a married man, and
(c)the person charged, or liable to be charged, for the year 1990-91 is his wife,
subsection (2) above shall have effect as if it conferred the right to give notice on her and not on him.”
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Act you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
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:
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: