Finance (No. 2) Act 1997 Sch 4 para 1

Sch 4 para 1

(1) In section 7 of the Taxes Management Act 1970 (notice of liability to income tax and capital gains tax) in subsection (6) (sources of income which fall within that subsection) after the words “other than the basic rate” there shall be inserted “ , the Schedule F ordinary rate ” . (2) This paragraph has effect for the year 1999-00 and subsequent years of assessment.

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