Finance Act, 1983
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Application for 1983-84 of section 20A (optional basis of assessment) of Finance Act, 1974. |
12.—Section 20A (inserted by the Finance Act, 1978 ) of the Finance Act, 1974 , shall have effect for the year 1983-84 as if— | |
(a) in paragraph (a)— | ||
(i) “1983-84” were substituted for “1978-79” in each place where it occurs, | ||
(ii) “ section 15 of the Finance Act, 1974 (inserted by section 11 of the Finance Act, 1983)” were substituted for “ section 13 of the Finance Act, 1978 ” in subparagraph (ii), and | ||
(iii) “1983” were substituted for “1978” in subparagraph (II), | ||
and | ||
(b) in paragraph (b), “1983-84” were substituted for “1978-79” in each place where it occurs. |