Part II Income Tax, Corporation Tax and Capital Gains Tax
CHAPTER I General
Underwriters
92 Regulations about underwriters etc.
1
In section 451(1A) of the Taxes Act 1988 (regulations about underwriters)for the words from “with respect to” to the end there shall be substituted the words “with respect to any year or years of assessment; and the year (or any of the years) may be the one in which the regulations are made or any year falling before or after that year.”
2
The following subsection shall be inserted after section 451(1A) of that Act—
1B
But the regulations may not make provision with respect to any year of assessment which precedes the next but one preceding the year of assessment in which the regulations are made.
F13
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F24
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F25
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F26
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F27
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