Finance Act 1996 (c. 8)

SCHEDULES

SCHEDULE 20 U.K. Self-assessment: discretions exercisable by the Board etc.

The Taxes Act 1988 U.K.

24 U.K. In section 381(4) of the Taxes Act 1988 (no relief unless it is shown that trade was on a commercial basis) the words “it is shown that” shall cease to have effect.