Section 95 Interpretation of Chapter V and consequential and supplementary provisions.
In this Chapter “the Management Act” means the M1Taxes Management Act 1970.
Subject to subsection (3) below, any reference in this Chapter to the appointed day is a reference to such day as the Treasury may by order made by statutory instrument appoint, and different days may be so appointed for different provisions of this Chapter.
No day may be appointed by virtue of subsection (2) above which falls earlier than 31st March 1992.
The provisions of Schedule 6 to this Act shall have effect, being provisions consequential on and supplementary to the provisions of this Chapter.
Annotations
Marginal citations
- M1
Modifications
- C1
Other provisions coming into force subsequent upon the making of an order:–Finance Act 1990, s. 91(2)(3)(5)–(7)—amendment of Taxes Management Act 1970 (c. 9, SIF 63:1), s. 11 (corporation tax returns).