SCHEDULES

SCHEDULE 19Company tax returns, etc.: minor and consequential amendments

Taxes Management Act 1970 (c. 9)

20

1

Section 42 of the Taxes Management Act 1970 (procedure for making claims, etc.) is amended as follows.

2

In subsections (2), (9) and (11)(a) omit “, 11”.

3

Omit subsections (4) and (4A), and in subsection (5) the words from “and the reference in subsection (4)” to the end.

4

In subsection (13), after paragraph (a) insert “, and” and omit paragraph (c).