Paragraph 24 Taxes Management Act 1970

(1)

Section 33A (error or mistake in partnership return)^f1 is amended as follows.

(2)

In subsection (7)—

(a)

for “Special Commissioners” substitute “tribunal”; and

(b)

omit “hear and”.

(3)

In subsection (8)—

(a)

for “Special Commissioners” substitute “tribunal”; and

(b)

for “any provision having effect by virtue of section 56B of this Act” substitute “the provisions of sections 11 and 13 of the TCEA 2007.”.

Annotations

f1: Section 33A was inserted by sections 196 and 199 of, and paragraph 9 of Schedule 19 to, the Finance Act 1994 (c. 9).