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Finance Act 2001

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Changes over time for: Paragraph 37

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There are currently no known outstanding effects for the Finance Act 2001, Paragraph 37. Help about Changes to Legislation

37(1)In Schedule 22 to the Finance Act 1995 (c. 4) (prevention of exploitation of self-assessment transitional provisions), Part 3 (procedural and other provisions) is amended as follows.U.K.

(2)In paragraph 11(2) for “partnership statement” substitute “ partnership return ”.

(3)In paragraph 11(3)—

(a)in paragraph (a)—

(i)for “an assessment under section 9 of the Management Act” substitute “ a return under section 8 or 8A of the Management Act (personal or trustee return) ”;

(ii)for “partnership statement under section 12AB of that Act” substitute “ partnership return ”; and

(iii)for “assessment or statement” substitute “return”; and

(b)for paragraph (b) substitute—

(b)no such return has been so made..

(4)In paragraph 12(1) for “an assessment made under section 9 of the Management Act (returns to include self-assessment)” substitute “ a return under section 8 or 8A of the Management Act (personal or trustee return) ”.

(5)In paragraph 12(2)—

(a)in paragraph (a)—

(i)for “an assessment under section 9 of the Management Act” substitute “ a return under section 8 or 8A of the Management Act (personal or trustee return) ”; and

(ii)for “that assessment” substitute “ that return ”; and

(b)for paragraph (b) substitute—

(b)no such return has been so made..

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