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).