Section 88 | Amendments to the machinery of self-assessment

(1)Schedule 29 to this Act (amendments to the machinery of self-assessment) has effect.

(2)In that Schedule—

(3)Except as otherwise provided, the amendments in that Schedule have effect as from the passing of this Act in relation to returns—

(a)whether made before or after the passing of this Act, and

(b)whether relating to periods before or after the passing of this Act.