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Paragraph 26

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

Where a man is required under section 8 of the M1Taxes Management Act 1970 to deliver a return which is—

(a)

so far as relates to certain sources of income, a return of income chargeable to income tax for the year 1990-91, and

(b)

so far as relates to the remaining sources of income, a return of income chargeable to income tax for the year 1989-90,

the same particulars shall be included in the return as would have been required had section 279 of the Taxes Act 1988 not been repealed by this Act.

Annotations

Marginal citations

M1

1970 c. 9.