Section 18 (as amended by section 52 of the Finance Act, 1991) of the Finance Act, 1988, is hereby amended in paragraph (b) of subsection (3) (inserted by section 24 of the Finance Act, 1990) -
(a) by the substitution in subparagraph (ii) of "in the case of an assessment to income tax made on a chargeable person" for "in the case of a chargeable person who is chargeable to income tax",
(b) by the substitution in subparagraph (ii) and in both of the provisos thereto of "the income tax payable" for "the tax payable", in each place where it occurs, and
(c) by the substitution in the first proviso to subparagraph (ii) of "additional income tax" for "additional tax", in both places where it occurs,
and the said subparagraph (ii) (including the said provisos thereto), as so amended, is set out in the Table to this section.
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(ii) in the case of an assessment to income tax made on a chargeable person for the said chargeable period being a year of assessment, the income tax |