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Schedule 19AB F1F2

United Kingdom

  1. Entitlement to certain payments on account
  2. Changes in the provisional fraction
  3. Repayment, with interest, of excessive provisional repayments
  4. Reduced entitlement during transitional period
  5. Transitional application of pay and file provisions
  6. Interpretation

Annotations

Textual amendments

F1

Sch. 19AB repealed (with effect in accordance with s. 87(2)-(5) of the repealing Act) by Finance Act 2001 (c. 9), s. 87(1), Sch. 33 Pt. 2(12), Note (the provisions of Sch. 19AB not applying in relation to tax credits in respect of distributions made on or after 6th April 2004)

F2

Sch. 19AB inserted (with effect in relation to accounting periods beginning on or after 2.10.1992) by Finance Act 1991 (c. 31, SIF 63:1), s. 49, Sch. 8; S.I. 1992/1746, art. 2