Prospective
2(1)Section 7 (notice of liability) is amended as follows.U.K.
(2)In subsection (1A) for the words from “under section 8” to the end substitute “ to file under section 8 for the year of assessment ”.
(3)In subsection (1B)(a) for the words from “under section 8” to “gains” substitute “ to file under section 8 for the year of assessment ”.
(4)In subsection (7) for “section 9” substitute “ section 8 or 8A ”.