SCHEDULES
SCHEDULE 3Advance corporation tax
Section 10 of the Taxes Management Act 1970
2
1
Section 10 of the [1970 c. 9.] Taxes Management Act 1970 (notice of liability to corporation tax) shall be amended as follows.
2
Subsection (4) (which makes provision in relation to surplus ACT) shall cease to have effect.
3
This paragraph has effect in relation to accounting periods beginning on or after 6th April 1999.