Paragraphs 3 to 6 above have effect in relation to returns made for periods ending on or after the day appointed under section 199 of the M1Finance Act 1994 for the purposes of Chapter III of Part IV of that Act (self-assessment).

Paragraph 7 above has effect in relation to notices under section 11 of the M2Taxes Management Act 1970 specifying a period ending on or after the day so appointed.