# Income and Corporation Taxes Act 1988, Section 820: Application of Income Tax Acts from year to year.


In order to ensure the collection in due time of income tax which may be granted for any year commencing on 6th April, all such provisions contained in the Income Tax Acts as were in force on the preceding day shall have full force and effect with respect to tax which may be so granted, in the same manner as if that tax had been actually granted by Act of Parliament and those provisions had been applied thereto by the Act.

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Source: https://www.legislation.gov.uk/ukpga/1988/1/section/820 (the official version)
Page: https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-820
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.