The Finance Act 2009, Sections 101 to 103 (Income Tax Self Assessment) (Appointed Days and Transitional and Consequential Provisions) Order 2011 No. 701 (C. 26)

Transitional provision

5.  For the avoidance of doubt, section 86 of the Taxes Management Act 1970, section 824 of the Income and Corporation Taxes Act 1988 and section 283 of the Taxation of Chargeable Gains Act 1992 do not have effect in relation to any self-assessment amount which becomes payable or repayable on or after 31st October 2011.