# Finance Act 2001, Paragraph 20


(1) Section 12B of the Taxes Management Act 1970 (preservation of records) is amended as follows.
(2) In subsection (1)(b)(i)—
(a) omit “or any amendment of the return”,
(b) for “28A(5) or 28B(5)” substitute “ 28A(1) or 28B(1) ”, and
(c) omit “treated as”.
(3) In subsection (1)(b)(ii) omit “or any amendment of the return”.

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Source: https://www.legislation.gov.uk/ukpga/2001/9/schedule/29/paragraph/20 (the official version)
Page: https://openlegislation.uk/finance-act-2001/schedule-29/paragraph-20
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.