http://www.legislation.gov.uk/uksi/1998/3173/article/2/made

The Finance Act 1994, Section 199, (Appointed Day) Order 1998

Income tax

Tax

Self-assessment (tax)

Corporation tax

King's Printer of Acts of Parliament

2011-07-04

INCOME TAX

Section 199 of the Finance Act 1994 provides that self-assessment for companies has effect in relation to accounting periods ending on or after the day appointed under that section.