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3(1)Section 87 of the [1970 c. 9.] Taxes Management Act 1970 (interest on overdue ACT and income tax on company payments) shall be amended as follows.
(2)In subsection (1) (which contains a reference to Schedule 13) the words “13 or” shall cease to have effect.
(3)In subsection (2), paragraph (a) (which concerns ACT) shall cease to have effect.
(4)In subsection (6) (which contains a reference to Schedule 13) the words “13 or” shall cease to have effect.
(5)In subsection (7)—
(a)the words “advance corporation tax and” shall cease to have effect; and
(b)for “either of those Schedules” there shall be substituted “the said Schedule 16”.
(6)This paragraph has effect in relation to accounting periods beginning on or after 6th April 1999.
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