Related Commentary  

130(1)  Section 42 of, and Schedule 1A to, the Taxes Management Act 1970, as they have effect–

(a)for the purposes of income tax and capital gains tax, as respects the year 1996–97 and subsequent years of assessment, and

(b)for the purposes of corporation tax, as respects accounting periods ending on or after the day appointed under section 199 of the Finance Act 1994 for the purposes of Chapter III of Part IV of that Act (self-assessment management provisions),

shall be amended in accordance with the following provisions of this section.

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