SCHEDULES

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

Taxes Management Act 1970 (c. 9)

8

1

Section 28A of the Taxes Management Act 1970 (amendment of self-assessment where enquiries made) is amended as follows.

2

In subsection (1) omit “or 11AB(1)”.

3

In subsection (7B) omit paragraph (b) and the word “and” preceding it.

4

Omit subsection (7C).

5

For subsection (8) substitute—

8

In this section “filing date” means the day mentioned in section 8(1A) or section 8A(1A) of this Act, as the case may be.