SCHEDULES

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

Assessment under Case III of Schedule D

5

In the case of income which—

a

is from a source arising before 6th April 1994 and ceasing before 6th April 1998, and

b

is chargeable to tax under Case III of Schedule D,

sections 64, 66 and 67 of the Taxes Act 1988 shall have effect as if section 206 of this Act had not been enacted.