Part IIIIncome Tax, Corporation Tax and Capital Gains Tax

Management and enforcement

93Company tax returns, etc

(1)The enactments mentioned in Schedule 11 to this Act have effect with the amendments specified there, which are minor amendments and amendments consequential on Schedule 18 to the Finance Act 1998 (company tax returns, assessments and claims, etc.).

(2)The amendments made by Schedule 11 to this Act have effect in relation to accounting periods ending on or after 1st July 1999.