Paragraph 49 Taxes Management Act 1970

(1)

Section 112 (loss, destruction or damage to assessments, returns etc) is amended as follows.

(2)

In subsection (1)—

(a)

for “the Commissioners, inspectors, collectors and other officers having powers in relation to tax” substitute “HMRC”; and

(b)

for “Commissioners having jurisdiction in the case” substitute “tribunal”.

(3)

Omit subsection (2).