Version Superseded: 06/04/2005
Point in time view as at 28/09/2004. This version of this provision has been superseded.
Income and Corporation Taxes Act 1988, Section 95A is up to date with all changes known to be in force on or before 13 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
Schedule 4A (which enables individuals to make an averaging claim in respect of profits derived wholly or mainly from creative works) shall have effect.
The provisions of that Schedule apply for the year 2000-01 and subsequent years of assessment (so that the first years which may be the subject of an averaging claim are 2000-01 and 2001-02).]
Textual Amendments
F1S. 95A inserted (11.5.2001) by Finance Act 2001 (c. 9), s. 71(1)
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