Paragraph 41 Taxes Management Act 1970

(1)

Section 93 (failure to make return for income tax and capital gains tax)^f1 is amended as follows.

(2)

In subsection (3)—

(a)

for “them” substitute “it”; and

(b)

for “General or Special Commissioners so direct” substitute “the tribunal so directs”.

(3)

In subsection (8)—

(a)

after “above” insert “that is notified to the tribunal”;

(b)

for “Commissioners” substitute “tribunal”; and

(c)

in paragraphs (a) and (b) omit “to them”.

Annotations

f1: Section 93 was substituted by sections 196 and 199 of, and paragraph 25 of Schedule 19 to, the Finance Act 1994 (c. 9).