Finance Act 1996 (c. 8)

SCHEDULES

SCHEDULE 23 U.K. Self-assessment: Schedules 13 and 16 to the Taxes Act 1988

Part I U.K. Schedule 13 to the Taxes Act 1988

[F1 5 U.K. In paragraph 5 (certain deemed claims for set-off in respect of franked investment income to be supported by such evidence as the inspector may reasonably require) for “the inspector” there shall be substituted “ an officer of the Board ”.]

Textual Amendments

F1 Sch. 23 para. 5 repealed (31.7.1998 with effect in accordance with Sch. 3 of the amending Act) by 1998 c. 36, s. 165, Sch. 27 Pt. III(2), Note