Section 95 | Interpretation of Chapter V and consequential and supplementary provisions.

(1)In this Chapter “the Management Act” means the Taxes Management Act 1970.

(2)Subject to subsection (3) below, any reference in this Chapter to the appointed day is a reference to such day as the Treasury may by order made by statutory instrument appoint, and different days may be so appointed for different provisions of this Chapter.

(3)No day may be appointed by virtue of subsection (2) above which falls earlier than 31st March 1992.

(4)The provisions of Schedule 6 to this Act shall have effect, being provisions consequential on and supplementary to the provisions of this Chapter.