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SCHEDULES

SCHEDULE 3Advance corporation tax

Section 705 of the Taxes Act 1988

34(1)Section 705 of the Taxes Act 1988 (appeals against Board’s notices under section 703) shall be amended as follows.

(2)Subsections (6) to (8) (which make provision supplemental to section 703(5) and (6)) shall cease to have effect.

(3)This paragraph has effect for the year 1999-00 and subsequent years of assessment.