SCHEDULES
E1 SCHEDULE 13 Transitional provisions and savings
Annotations:
Extent Information
Group 4A Fuel and power for domestic or charity use
Offences and Penalties
18
Section 74 shall not apply in relation to prescribed accounting periods beginning before 1st April 1990 and subsection (3) of that section shall not apply in relation to interest on amounts assessed or, as the case may be, paid before 1st October 1993.
Sch. 13 para. 23 extends to the Isle of Man.