- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Finance Act 1985
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20(1)Where an election has been made under Schedule 6 to the [1983 c. 28.] Finance Act 1983 (parallel pooling) that election may be revoked by notice in writing to the inspector not later than 31st March 1987 or within such further time as the Board may allow.
(2)At the end of paragraph 2(2)(b) of the said Schedule 6 (elections to be irrevocable) there shall be added the words " except in accordance with Part V of Schedule 19 to the Finance Act 1985".
(3)All such adjustments shall be made, whether by way of discharge or repayment of tax, or the making of assessments or otherwise, as are required in consequence of a revocation under sub-paragraph (1) above.
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