173 Assessment and collection of tax.U.K.
(1)Schedule 19 to this Act (assessment and collection of tax) shall have effect.
(2)Schedule 19A to the Taxes Act 1988 (which is superseded by Schedule 19 to this Act for the year 1992-93 and subsequent years of assessment) shall have effect as if for sub-paragraph (3) of paragraph 1 there were substituted the following sub-paragraph—
“(3)Regulations under this paragraph may make provision with respect to any year or years of assessment; and the year (or any of the years) may be the year next but one preceding the year in which the regulations are made or any year following that earlier year.”
(3)Subsection (2) above applies in relation to regulations made after the passing of this Act.