SCHEDULES
SCHEDULE 21 Self-assessment: time limits
The Taxes Act 1988
1
In section 62A(3) of the Taxes Act 1988 (time limit for giving notice of a change of basis period) for the words following “The second condition is” there shall be substituted—
a
in the case of a trade, profession or vocation carried on by an individual, that notice of the accounting change is given to an officer of the Board in a return under section 8 of the Management Act on or before the day on which that return is required to be made and delivered under that section;
b
in the case of a trade, profession or vocation carried on by persons in partnership, that notice of the accounting change is given to an officer of the Board in a return under section 12AA of that Act on or before the day specified in relation to that return under subsection (2) or (3) of that section.