SCHEDULE 20 Changes for Facilitating Self-assessment: Transitional Provisions and Savings
Finance Act 1994 (1994 c 9) | Legislation

SCHEDULE 20 Changes for Facilitating Self-assessment: Transitional Provisions and Savings

Section 218

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(1)     .Ìý.Ìý. This paragraph applies in the case of—

(a)     a trade, profession or vocation set up and commenced before 6th April 1994 and continuing after 5th April 1998; or

(b)     income from a source arising before the former date and continuing after the latter date.

(2)     Sub-paragraph (3) below applies where—

(a)     credit against income tax for the year 1995–96 or any earlier year of assessment is or has been allowed by virtue of subsection (1) of

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