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Schedule 19 to this Act (which makes other amendments relating to the management of tax) shall have effect.
Textual Amendments
F1S. 197 repealed (31.7.1998 with effect as mentioned in the Note to Sch. 27 Pt. III(28) of the repealing Act) by 1998 c. 36, s. 165, Sch. 27 Pt. III(28)
Textual Amendments
(1)In this Chapter “the Management Act” means the M1Taxes Management Act 1970.
(2)Unless the contrary intention appears, this Chapter—
(a)so far as it relates to income tax and capital gains tax, has effect as respects the year 1996-97 and subsequent years of assessment, and
(b)so far as it relates to corporation tax, has effect as respects accounting periods ending on or after the appointed day.
(3)For the purposes of this Chapter the appointed day is such day, not earlier than 1st April 1996, as the Treasury may by order appoint.
Subordinate Legislation Made
P1S. 199(3) power exercised: 1.7.1999 appointed by S.I. 1998/3173, art. 2
Marginal Citations