Point in time view as at 08/03/2017.
Finance Act 2008, Cross Heading: Chargeable period is up to date with all changes known to be in force on or before 06 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
Textual Amendments
F1Words in Sch. 36 para. 40 cross-heading inserted (21.7.2009) by Finance Act 2009 (c. 10), Sch. 47 para. 14
61U.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.]
Commencement Information
I1Sch. 36 para. 61 in force at 1.4.2009 by S.I. 2009/404, art. 2
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