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 6 U.K. In paragraph 6A(1) (certain deemed claims for set-off in respect of foreign income dividends 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F1 Sch. 23 para. 6 repealed (31.7.1997 with effect in accordance with s. 36, Sch. 6 of the amending Act) by 1997 c. 58, s. 52, Sch. 8 Pt. II(11), Note