Finance Act 1996

2In paragraph 2 (contents of returns) in sub-paragraph (2) (specification of particular matters to be included in a return) after “The return shall specify” there shall be inserted “(a)” and at the end of that sub-paragraph there shall be inserted—

(b)whether any estimated amount of franked payments is included under that paragraph by virtue of paragraph 7(2) below and, if so, the amount so included;

(c)whether any estimated amount of advance corporation tax is included under paragraph (c) of sub-paragraph (1) above by virtue of paragraph 7(2) below and, if so, the amount so included.