# Finance Act 2001, Paragraph 23


(1) Section 30 of the Taxes Management Act 1970 (recovery of overpayment of tax, etc.) is amended as follows.
(2) In subsection (5)(b)—
(a) omit “, or an amendment of such a return,”,
(b) for “28A(5)” substitute “ 28A(1) ”, and
(c) for “the officer’s enquiries are treated as” substitute “ the enquiry is ”.

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Source: https://www.legislation.gov.uk/ukpga/2001/9/schedule/29/paragraph/23 (the official version)
Page: https://openlegislation.uk/finance-act-2001/schedule-29/paragraph-23
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.