Schedule 1: Minor and consequential amendments FA 1998 Paragraph 84 of Schedule 18 to FA 1998
3482.Paragraph 84 of Schedule 18 to FA 1998 makes administrative provision for HMRC to operate the “Crown Option” under which they may determine which Case of Schedule D applies if an item falls within more than one Case of that Schedule.
3483.This Act provides priority rules for all such possible overlaps (see, for example, section 982 (provisions which must be given priority over Part 10)). These reflect how the Crown Option is applied. So the administrative provisions in paragraph 84 of Schedule 18 to FA 1998 are redundant. See Change 55 in Annex 1.