Part IVIncome Tax, Corporation Tax and Capital Gains Tax

Chapter IIIManagement: Self-Assessment etc.

Miscellaneous and supplemental

199Interpretation and commencement of Chapter III

1

In this Chapter “the Management Act” means the [1970 c. 9.] Taxes Management Act 1970.

2

Unless the contrary intention appears, this Chapter—

a

so far as it relates to income tax and capital gains tax, has effect as respects the year 1996-97 and subsequent years of assessment, and

b

so far as it relates to corporation tax, has effect as respects accounting periods ending on or after the appointed day.

3

For the purposes of this Chapter the appointed day is such day, not earlier than 1st April 1996, as the Treasury may by order appoint.