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Section 98: Assessments on scheme administrators.

Finance Act 1998 · 1998 c. 36View on legislation.gov.uk

Part III: Income Tax, Corporation Tax and Capital Gains Tax — Chapter I: Income Tax and Corporation Tax

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In section 9 of the Taxes Management Act 1970 (self-assessment), in subsection (1), for "subsection (2)" there shall be substituted ; and after that subsection there shall be inserted the following subsection—" subsections (1A) and (2) "

Subsection (2) above shall have effect for the year 1998-99 and subsequent years of assessment and shall be deemed to have had effect for the years 1996-97 and 1997-98.

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This legislation text comes from legislation.gov.uk. Contains public sector information licensed under the Open Government Licence v3.0. These source and reuse terms cover the legislation text, not Remedy's commentary.

Reuse reviewed 21 August 2026 under Open Government Licence v3.0.