3U.K.In section 113 (functions conferred on “the Inland Revenue”), omit subsection (3)(b)(ii).
4(1)Schedule 10 (returns, enquiries, assessments and appeals) is amended as follows.U.K.
(2)In the heading at the beginning of Part 6, after “Relief in the case of” insert “ overpaid tax or ”.
(3)In paragraph 45(1) (determination of market value by relevant tribunal), for “paragraphs 34(6) or” substitute “ paragraph ”.
5U.K.In Schedule 11A (claims not included in returns etc), in paragraph 14(5) (application of provisions of Schedule 10)—
(a)for “and 44” substitute “ , 44 and 45 ”, and
(b)omit “(settling of appeals by agreement)”.