9(1)In Schedule 19 to the 1993 Act (assessment and collection of tax), in sub-paragraph (1) of paragraph 2 (returns by managing agent), for the words “after the end of the closing year for a year of assessment” there shall be substituted the words “ after the beginning of a year of assessment ”.U.K.
(2)In sub-paragraph (2) of that paragraph, for the words “the 1st September next following the end of the closing year for the year of assessment” there shall be substituted the words “ 1st September in the year of assessment ”.
(3)This paragraph has effect for the year 1997-98 and subsequent years of assessment.