Finance Act 1996

[F12U.K.In paragraph 2 (contents of returns) in sub-paragraph (2) (specification of particular matters to be included in a return) after “The return shall specify” there shall be inserted “ (a) ” and at the end of that sub-paragraph there shall be inserted—

(b)whether any estimated amount of franked payments is included under that paragraph by virtue of paragraph 7(2) below and, if so, the amount so included;

(c)whether any estimated amount of advance corporation tax is included under paragraph (c) of sub-paragraph (1) above by virtue of paragraph 7(2) below and, if so, the amount so included.]

Textual Amendments

F1Sch. 23 para. 2 repealed (31.7.1998 with effect in accordance with Sch. 3 of the amending Act) by 1998 c. 36, s. 165, Sch. 27 Pt. III(2), Note