Finance Act, 1983

Application for 1983-84 of section 20A (optional basis of assessment) of Finance Act, 1974.

12.—Section 20A (inserted by the Finance Act, 1978 ) of the Finance Act, 1974 , shall have effect for the year 1983-84 as if—

(a) in paragraph (a)—

(i) “1983-84” were substituted for “1978-79” in each place where it occurs,

(ii) “ section 15 of the Finance Act, 1974 (inserted by section 11 of the Finance Act, 1983)” were substituted for “ section 13 of the Finance Act, 1978 ” in subparagraph (ii), and

(iii) “1983” were substituted for “1978” in subparagraph (II),

and

(b) in paragraph (b), “1983-84” were substituted for “1978-79” in each place where it occurs.