Paragraph 42 Taxes Management Act 1970

(1)

Section 93A (failure to make partnership return)^f1 is amended as follows.

(2)

In subsection (3)—

(a)

for “them” substitute “it”;

(b)

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

(3)

In subsection (7)—

(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 93A was inserted by sections 196 and 199 of, and paragraph 25 of Schedule 19 to, the Finance Act 1994. Subsections (3) and (7) were amended by section 123(8) to (11) of the Finance Act 1996 (c. 8).