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Filing date for certain returns and elections.
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34.—(1) The Principal Act is amended—
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(a) in section 128A, by substituting the following for subsection (3):
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“(3) An election under this section shall be made by notice in writing to the inspector on or before—
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(a) where the relevant year is the year of assessment 2000-2001, 31 January 2002, and
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(b) where the relevant year is the year of assessment 2001 or any subsequent year of assessment, 31 October in the year of assessment following the relevant year.”,
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(b) in section 894(1), by substituting the following for paragraph (a) of the definition of “specified return date for the chargeable period”:
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“(a) (i) where the chargeable period is the year of assessment 2000-2001, 31 January 2002, and
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(ii) where the chargeable period is the year of assessment 2001 or any subsequent year of assessment, 31 October in the year of assessment following that year,
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and”,
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(c) in section 895(1), by substituting the following for paragraph (a) of the definition of “specified return date for the chargeable period”:
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“(a) (i) where the chargeable period is the year of assessment 2000-2001, 31 January 2002, and
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(ii) where the chargeable period is the year of assessment 2001 or any subsequent year of assessment, 31 October in the year of assessment following that year,
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and”,
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and
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(d) in section 950(1), by substituting the following for paragraph (a) of the definition of “specified return date for the chargeable period”:
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“(a) (i) where the chargeable period is a year of assessment for income tax or capital gains tax purposes, being the year of assessment 2000-2001, 31 January 2002, and
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(ii) where the chargeable period is a year of assessment for income tax or capital gains tax purposes, being the year of assessment 2001 or any subsequent year of assessment, 31 October in the year of assessment following that year,”.
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(2) This section is deemed to have come into operation as on and from 6 April 2001.
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