Finance Act 1994 (c. 9)

SCHEDULES

SCHEDULE 19 U.K. Management: other amendments

Part I U.K. Amendments of Management Act

European Economic Interest Groupings U.K.

2 U.K. In subsection (2) of section 12A of the Management Act (European Economic Interest Groupings), for the words “making assessments to income tax, corporation tax and capital gains tax on members of a grouping” there shall be substituted the words “ securing that members of a grouping are assessed to income tax and capital gains tax or (as the case may be) corporation tax ”.