# Finance Act 1988, Paragraph 26


Where a man is required under section 8 of the Taxes 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particulars shall be included in the return as would have been required had section 279 of the Taxes Act 1988 not been repealed by this Act.

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Source: https://www.legislation.gov.uk/ukpga/1988/39/schedule/3/paragraph/26 (the official version)
Page: https://openlegislation.uk/finance-act-1988/schedule-3/paragraph-26
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.