Sch. 1B inserted by FA 1996, s. 128 and Sch. 17, with effect as respects claims made (or deemed to be made) in relation to the year 1996–97 or later years of assessment.
ICTA 1988, Sch. 4A (creative artists relief for fluctuating profits): two or more claims made by the same person are associated if each of them are a claim under TMA 1970, Sch. 1B or a claim under Sch. 4A. See para. 1 below.