Finance Act, 1980

Application for 1980-81 of section 20A (optional basis of assessment) of Finance Act, 1974.

23.—Section 20A (inserted by the Finance Act, 1978 ) of the Finance Act, 1974 , shall have effect for the year 1980-81 as if —

(a) “1980-81” were substituted for “1978-79” in each place where it occurs,

(b) “ section 22 of the Finance Act, 1980 ” were substituted for “ section 13 of the Finance Act, 1978 ” in paragraph (a) (ii), and

(c) “1980” were substituted for “1978” in paragraph (a) (II).