SCHEDULES
F1F1F2SCHEDULE 4A CREATIVE ARTISTS: RELIEF FOR FLUCTUATING PROFITS
Annotations:
Amendments (Textual)
F2
Sch. 4A inserted (11.5.2001) by Finance Act 2001 (c. 9), s. 71(2), Sch. 24 para. 1
8Extension of time for making other claims
1
A claim by the taxpayer for relief under any other provision of the Income Tax Acts for either of the years to which an averaging claim relates (“the other claim”)—
a
is not out of time if made on or before the last date on which the averaging claim could have been made, and
b
if already made, may be amended or revoked on or before that date.
2
If the other claim is made by being included in a return, the reference in sub-paragraph (1)(b) to amending or revoking the claim shall be read as a reference to amending the return by amending or omitting the claim.
Sch. 4A repealed (6.4.2005 with effect in accordance with s. 883(1) of the repealing Act) by Income Tax (Trading and Other Income) Act 2005 (c. 5), Sch. 1 para. 342, Sch. 3 (with Sch. 2)