137 Schedules 13 and 16 to the Taxes Act 1988.U.K.
(1)Schedule 23 to this Act shall have effect.
(2)The amendments made by that Schedule shall have effect as respects return periods ending on or after the appointed day for the purposes of Chapter III of Part IV of the M1Finance Act 1994.
(3)In subsection (2) above “return period” means—
(a)so far as relating to Schedule 13 to the Taxes Act 1988, a period for which a return is required to be made under paragraph 1 of that Schedule; and
(b)so far as relating to Schedule 16 to that Act, a period for which a return is required to be made under paragraph 2 of that Schedule.