SCHEDULES

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

Assessment under Cases IV and V of Schedule D U.K.

7 U.K. 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 IV or V of Schedule D,

sections 65 to 68 of that Act shall have effect as if section 207 of this Act and its associated repeals had not been enacted.