SCHEDULES

SCHEDULE 21 U.K. Self-assessment: time limits

The Finance Act 1988 (c. 39) U.K.

[F1 25 U.K.In section 39(2)(b) of the Finance Act 1988 (election to be made not later than twelve months after the end of the first year of assessment for which it is to have effect) for “not later than twelve months after the end of” there shall be substituted “ on or before the first anniversary of the 31st January next following ”.]

Textual Amendments

F1 Sch. 21 para. 25 repealed (27.7.1999 with effect as mentioned in Sch. 20 Pt. III(6), Note of the amending Act) by 1999 c. 16, s. 139, Sch. 20 Pt. III(6)