Regulation 3

(1)

This regulation applies in any case where an assessment —

(a)

is made on or after the date on which these Regulations come into force, and

(b)

is for the year 1996 – 97 or any subsequent year of assessment.

(2)

For paragraph (3) of regulation 8B^f1 there shall be substituted the following paragraph—

“(3)

The Taxes Management Act 1970^f2 shall apply to an assessment under paragraph (2) as if it were an assessment to income tax for the year of assessment for which the payment was made.”

Annotations

Footnotes

f1: Regulation 8B was inserted by regulation 4 of S.I. 1995/1213.
f2: 1970 c. 9.