SCHEDULES
SCHEDULE 25 Self-assessment: surrenders of advance corporation tax
F1 Other amendments
F24
Section 239(5) of the Taxes Act 1988 (manner in which claims under section 239(1) and (4) to be given effect) shall cease to have effect in relation to accounting periods ending on or after the day appointed as mentioned in paragraph 3 above.
F35
In the Table in section 98 of the M1Taxes Management Act 1970 (penalties in respect of certain information provisions), after the entry in the second column relating to Schedule 13 to the Taxes Act 1988, there shall be inserted the following entry—
“Schedule 13A, paragraphs 11, 12 and 13;”.