Finance Act 2013

Assessing rules for direct taxes.

92.— (1) The Principal Act is amended in the manner and to the extent specified in Schedule 1 .

(2) This section applies—

(a) in the case of a chargeable period (within the meaning of section 321(2) of the Principal Act) which is an accounting period of a company, as respects chargeable periods that start on or after 1 January 2013, and

(b) in a case other than that referred to in paragraph (a), as respects the year of assessment (within the meaning of section 2(1) of the Principal Act) 2013 and subsequent years of assessment.