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PART II |
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CONSEQUENTIAL AMENDMENTS |
| | 2. - (1) In section 46C(3) of the Taxes Management Act 1970 (jurisdiction of Special Commissioners over certain claims) for paragraph (d) substitute-
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"(d) sections 527 and 536 (reliefs in respect of royalties);". |
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(2) This paragraph applies in relation to claims made in respect of payments actually receivable on or after 6th April 2001.
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| | 3. - (1) In Schedule 1B to that Act (claims for relief involving two or more years), in paragraph 1 (preliminary definitions) for sub-paragraphs (2) and (3) substitute-
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"(2) For the purposes of this Schedule, two or more claims made by the same person are associated with each other if each of them are any of the following-
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(a) a claim to which this Schedule applies, or |
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(b) a claim to which Schedule 4A to the principal Act applies (creative artists: relief for fluctuating profits), |
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and the same year of assessment is the earlier year in relation to each of those claims.
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(3) In sub-paragraph (2) above, any reference to claims includes-
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(a) in the case of a claim to which this Schedule applies, a reference to amendments and revocations to which paragraph 4 below applies; |
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(b) in the case of a claim to which Schedule 4A to the principal Act applies, a reference to amendments and revocations to which paragraph 9 of that Schedule applies.". |
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(2) This paragraph applies for the year 2001-01 and subsequent years of assessment.
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| | 4. - (1) In section 537 of the Taxes Act 1988 (application of sections 534, 535 and 536 for public lending right as for copyright)-
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(a) for "Sections 534, 535 and 536" substitute "Section 536", and |
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(b) for "they have" substitute "it has". |
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(2) This paragraph applies in relation to payments actually receivable on or after 6th April 2001.
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