2(1)In section 46C(3) of the Taxes Management Act 1970 (c. 9) (jurisdiction of Special Commissioners over certain claims) for paragraph (d) substitute—U.K.
“(d)sections 527 and 536 (reliefs in respect of royalties);”.
(2)This paragraph applies in relation to claims made in respect of payments actually receivable on or after 6th April 2001.
3(1)In Schedule 1B to that Act (claims for relief involving two or more years), in paragraph 1 (preliminary definitions) for sub-paragraphs (2) and (3) substitute—U.K.
“(2)For the purposes of this Schedule, two or more claims made by the same person are associated with each other if each of them is any of the following—
(a)a claim to which this Schedule applies, or
(b)a claim to which Schedule 4A to the principal Act applies (creative artists: relief for fluctuating profits),
and the same year of assessment is the earlier year in relation to each of those claims.
(3)In sub-paragraph (2) above, any reference to claims includes—
(a)in the case of a claim to which this Schedule applies, a reference to amendments and revocations to which paragraph 4 below applies;
(b)in the case of a claim to which Schedule 4A to the principal Act applies, a reference to amendments and revocations to which paragraph 9 of that Schedule applies.”.
(2)This paragraph applies for the year 2000-01 and subsequent years of assessment.
4(1)In section 537 of the Taxes Act 1988 (application of sections 534, 535 and 536 for public lending right as for copyright)—U.K.
(a)for “Sections 534, 535 and 536” substitute “ Section 536 ”, and
(b)for “they have” substitute “ it has ”.
(2)This paragraph applies in relation to payments actually receivable on or after 6th April 2001.