# Finance Act 2013, Section 213: Consequential amendment


(1) Section 42 of TMA 1970 (procedure for making claims etc) is amended as follows.
(2) In subsection (2), for “(3ZB)” substitute “ (3ZC) ”.
(3) After subsection (3ZB) insert—
“(3ZC) Subsection (2) also does not apply in relation to any claim under section 210 of the Finance Act 2013 (claims for consequential relieving adjustments after counteraction of tax advantage under the general anti-abuse rule).”

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Source: https://www.legislation.gov.uk/ukpga/2013/29/section/213 (the official version)
Page: https://openlegislation.uk/finance-act-2013/section-213
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.