SCHEDULES

SCHEDULE 24 Self-assessment: accounting periods etc.

Part II Other amendments

General

9

In this Part of this Schedule “the appointed day” means the day appointed as mentioned in paragraph 8(1) above.

Repeal of section 8A of the Taxes Act 1988

10

Section 8A of the Taxes Act 1988 (resolutions to reduce corporation tax) shall cease to have effect.

Determination of accounting date

F211

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Companies in liquidation

F312

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Construction of references to assessments

F113

In section 197(1) of the M1Finance Act 1994 (construction of certain references), in paragraph (b) after “28C” there shall be inserted “ , 28D or 28E ”.