Finance Act 1996 (c. 8)

SCHEDULES

SCHEDULE 7 U.K. Transfer of charge under Schedule C to Schedule D

Times to which paragraphs 33 and 34 apply U.K.

35 U.K. Paragraphs 33 and 34 above apply in relation to times falling—

(a) within a year of assessment or an accounting period mentioned in paragraph 32 above, but

(b) before the day on which this Act was passed.