SCHEDULES
SCHEDULE 21 Self-assessment: time limits
The Taxes Act 1988
F18
1
Section 356B of the Taxes Act 1988 (residence basis: married couples) shall be amended in accordance with the following provisions of this paragraph.
2
In subsection (2)(a) (election to be made before the end of the period of twelve months beginning with the end of the first year of assessment for which it is made or such longer period as the Board may in any particular case allow) for the words following “shall be made” there shall be substituted
on or before—
i
the first anniversary of the 31st January next following the first year of assessment for which it is made, or
ii
such later date as the Board may in any particular case allow,
3
In subsection (4)(b) (notice of withdrawal not to be given after the end of the period of twelve months beginning with the end of the first year of assessment for which it is given or such longer period as the Board may in any particular case allow) for the words following “shall not be given after” there shall be substituted—
i
the first anniversary of the 31st January next following the year of assessment for which it is given, or
ii
such later date as the Board may in any particular case allow, and