Finance Act 1995 (c. 4)

Part III U.K. Income Tax, Corporation Tax and Capital Gains Tax

Changes for facilitating self-assessment U.K.

123 Prevention of exploitation of transitional provisions. U.K.

Schedule 22 to this Act shall have effect for preventing the exploitation of, and (in certain cases) penalising attempts to exploit, the transitional provisions set out in paragraphs 2(2) and (4), 4(2) and 6(2)(a) and (4) of Schedule 20 to the M1 Finance Act 1994 (changes for facilitating self-assessment: transitional provisions and savings).

Marginal Citations

M1 1994 c. 9.