Finance Act, 1980
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Application for 1980-81 of section 20A (optional basis of assessment) of Finance Act, 1974. |
23.—Section 20A (inserted by the Finance Act, 1978 ) of the Finance Act, 1974 , shall have effect for the year 1980-81 as if — | |
(a) “1980-81” were substituted for “1978-79” in each place where it occurs, | ||
(b) “ section 22 of the Finance Act, 1980 ” were substituted for “ section 13 of the Finance Act, 1978 ” in paragraph (a) (ii), and | ||
(c) “1980” were substituted for “1978” in paragraph (a) (II). |