SCHEDULES

SCHEDULE 9 Amendments of Tax Acts Consequent on Part III, Chapter II

Part I Replacement of Section 15 of the Taxes Management Act 1970 (c. 9)

Taxes Management Act 1970

2

For the year 1976–77 the section substituted by paragraph 1 above has effect as if the provisions of sections 64 and 68 of, and Schedule 7 to, this Act were in operation for that year.