Paragraph 6E F1

United Kingdom

(1)

F2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(2)

For the purposes of sections 34 and 36(1) of the Management Act (time limits for making assessments), an assessment under paragraph 6D above shall be taken to relate to the year of assessment in which the quarter to which the assessment relates ends.

(3)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Annotations

Textual amendments

F1: Sch. 3 paras. 6A-6F inserted (16.7.1992 in relation to transactions effected on or after 1.10.1992) by Finance (No. 2) Act 1992 (c. 48), s. 63, Sch. 11 paras. 2(2), 6
F2: Sch. 3 para. 6E(1)(3) repealed (with effect in accordance with s. 103(7) of the amending Act) by Finance Act 1995 (c. 4), ss. 115(11), 162, Sch. 29 Pt. 8(14), Note 2

Notes on Schedule 3

Textual amendments

F1: Sch. 3 repealed (with effect in accordance with Sch. 7 para. 32 of the repealing Act) by Finance Act 1996 (c. 8), ss. 79, 205, Sch. 7 para. 27, Sch. 41 Pt. 5(2), Note (with Sch. 7 paras. 33-35)

Notes on Part III

Modifications

C1

Sch. 3 Pt. III applied (with modifications) (1.10.1993) by S.I. 1993/2004, reg. 12(2)(b)

Sch. 3 Pt. III applied (with modifications) (1.10.1993) by S.I. 1993/2004, reg. 13(2)(b)