Taxes Management Act 1970

[F1 Backward spreading of certain payments U.K.

Textual Amendments

F1 Sch. 1B inserted (with effect in accordance with s. 128(11) of the amending Act) by Finance Act 1996 (c. 8), s. 128(2), Sch. 17

F2 6 U.K. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]

Textual Amendments

F2 Sch. 1B para. 6 repealed (with effect in accordance with s. 71(3) of the amending Act) by Finance Act 2001 (c. 9), Sch. 33 Pt. 2(6)