[F13U.K.Paragraphs 1 and 2 above have effect where the accounting period of the surrendering company ends 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).]
Textual Amendments
F1Sch. 25 repealed (31.7.1998 with effect in accordance with Sch. 3 of the amending Act) by 1998 c. 36, s. 165, Sch. 27 Pt.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
Marginal Citations