Paragraph 17A F1

England, Wales and Scotland

Section 18A shall have effect as if—

(a)

in subsection (2) for the words “one three-hundred and sixty-fifth” there were substituted the words “one twelfth” and for the words “day in the relevant period” there were substituted the words “calendar month or part of a calendar month in the relevant period”;

(b)

in subsection (7)—

(i)

in paragraph (a), for the word “day” there were substituted the words “month or part of a month”;

(ii)

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

(iii)

in F3paragraph (c) and in the words following that paragraph, for the word “day” there were in each case substituted the words “month or part”;

(c)

in subsection (9), for the words “any day comprised in the relevant period” there were substituted the words “any month or part of a month comprised in the relevant period.”]

Annotations

Textual amendments

F1: Sch. 7 para. 17A inserted by Finance Act 1982 (c. 39, SIF 107:2), s. 7(3)
F2: Sch.7 para. 17A(b)(ii) repealed by Finance Act 1987 (c. 16, SIF 107:2), ss. 2(6)(8), 72(7), Sch. 1 Pt. III para. 12(b), Sch. 16 Pt. I Note 2
F3: Words substituted by Finance Act 1987 (c. 16, SIF 107:2), s. 2(6)(8), Sch. 1 Pt. III para. 12(b)

Notes on the whole Act

Textual amendments

F1: Act repealed (1.9.1994) by 1994 c. 22, ss. 65, 66(1), Sch. 5 Pt. I (with s. 57(4))