13(1)Section 30 of the Taxes Management Act 1970 (recovery of overpayment of tax, etc.) is amended as follows.U.K.
(2)In subsection (1) for “tax" in the first place where it occurs substitute “ income tax or capital gains tax ”.
(3)In subsection (2)(a), omit “or 825".
(4)Omit subsection (2A).
(5)In subsection (3), omit “or corporation tax".
(6)Omit subsection (3A).
(7)For subsection (4) substitute—
“(4)An assessment to income tax under this section shall be made under Case VI of Schedule D.”.
(8)Omit subsection (4A).
(9)In subsection (5)(a), for “chargeable period" substitute “ year of assessment ”.