[F161U.K.In this Schedule “chargeable period” means—
(a)in relation to income tax or capital gains tax, a tax year, and
(b)in relation to corporation tax, an accounting period.]
Textual Amendments
F1Words in Sch. 36 para. 40 cross-heading inserted (21.7.2009) by Finance Act 2009 (c. 10), Sch. 47 para. 14
Commencement Information
I1Sch. 36 para. 61 in force at 1.4.2009 by S.I. 2009/404, art. 2