Paragraph 28

In section 55(1) of the Taxes Management Act 1970 (recovery of tax not postponed), for paragraphs (a) and (b) substitute—

“(a)

an amendment of a self-assessment under—

(i)

section 28A(2) or (4) of this Act, or

(ii)

paragraph 30 or 34(2) of Schedule 18 to the Finance Act 1998,

(b)

an assessment to tax other than a self-assessment,”.