SCHEDULES

SCHEDULE 12Construction industry scheme: consequential amendments

Recovery of tax in Scotland

5

1

Section 63 of the Taxes Management Act 1970 (c. 9) is amended as follows.

2

In subsection (3)(b) (application for summary warrant relating to sums due in respect of deductions required to be made under section 559 of the Taxes Act 1988: no requirement to state that 14 days have elapsed since demand) for “section 559 of the principal Act” substitute “ section 61 of the Finance Act 2004 ”.