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.”.