SCHEDULES

SCHEDULE 20 U.K. Changes for facilitating self-assessment: transitional provisions and savings

Loss relief U.K.

8 U.K. Sections 380(1) and 574(1) of the Taxes Act 1988 (as substituted by sections 209(1) and 210(1) of this Act) shall have effect as respects the years 1994-95 and 1995-96 as if for the words “twelve months from the 31st January next following” there were substituted the words “two years after”.