Information
22(1)In subsection (1) of section 310 of the Taxes Act 1988, for the words “299A, 300 or 304” there shall be substituted the words “299A or 300”.
(2)In subsection (2) of that section—
(a)for the words “289(1)(c) or (6), 293, 297” there shall be substituted the words “289(1)(ba) or (c), 293”; and
(b)the words “or payment” shall cease to have effect.
(3)In subsection (7) of that section, for the words “300, 301 and 303(3)” there shall be substituted the words “300 and 303(3)”.
(4)After subsection (9) of that section there shall be inserted the following subsection—
“(9A)References in this section to withdrawal of relief include its reduction.”
(5)This paragraph has effect in relation to events occurring on or after 6th April 1998.