Paragraph 9 Taxes Management Act 1970
In Schedule 1Af1 (claims not made in returns), in paragraph 2(5)—
(a)
in paragraph (b), at the end insert “and”, and
(b)
omit paragraph (c) (and the “and” before it).
Annotations
Footnotes
- f1
-
Schedule 1A was inserted by paragraph 35 of Schedule 19 to the Finance Act 1994.