http://www.legislation.gov.uk/id/ukpga/1996/8

SCHEDULES

SCHEDULE 7 Transfer of charge under Schedule C to Schedule D

Commencement, etc.

32

Subject to paragraphs 33 and 34 below, this Schedule has effect—

(a)

for the purposes of income tax, for the year 1996-97 and subsequent years of assessment;

(b)

for the purposes of corporation tax, for accounting periods ending after 31st March 1996.