Paragraph 307

United Kingdom

(1)

Amend section 98 (special returns, etc) as follows.

(2)

In the first column of the Table—

(a)

omit the entry relating to section 38(5) of ICTA,

F1(b)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(c)

omit the entry relating to section 588(7) of ICTA,

(d)

omit the entry relating to paragraph 10 of Schedule 5 to ICTA, and

(e)

at the end insert—

“Section 75(5) of CTA 2009;
Section 126 of CTA 2009;
Section 241 of CTA 2009;
Section 245 of CTA 2009;
Section 966(1) of CTA 2009.”

(3)

In the second column of the Table—

F2(a)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b)

omit the entry relating to section 577(4) of ICTA,

(c)

omit the entry relating to section 588(6) of ICTA, and

(d)

at the end insert— “ Section 75(4) of CTA 2009. ”

Annotations

F1: Sch. 1 para. 307(2)(b) omitted (13.8.2009) by virtue of Finance Act 2009, Schedule 47 (Consequential Amendments) Order 2009 (S.I. 2009/2035), art. 1, Sch. para. 60(q)
F2: Sch. 1 para. 307(3)(a) omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 247(r)