17U.K.In section 619(4) of the Taxes Act 1988 (election to be made before the end of the year of assessment in which qualifying premium paid) for “before the end of” there shall be substituted “ on or before the 31st January next following ”.
17U.K.In section 619(4) of the Taxes Act 1988 (election to be made before the end of the year of assessment in which qualifying premium paid) for “before the end of” there shall be substituted “ on or before the 31st January next following ”.