SCHEDULES

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

The Finance Act 1993

70 In Schedule 15 to the Finance Act 1993 (exchange gains and losses: alternative calculations) in paragraph 3(4) (meaning of unremittable income), for paragraphs (a) to (c) there shall be substituted—

“(a) a claim under subsection (2) of section 584 of the Taxes Act 1988 (relief for unremittable income) has been made in relation to the income,

(b) paragraphs (a) and (b) of that subsection apply to it, and

(c) those paragraphs have not ceased to apply to it.”