Paragraph 25 Finance Act 1994 c. 9
In Schedule 19—
(a)
in paragraph 16 for the words “Save as otherwise provided in the Taxes Acts” there shall be substituted the words “section 56B of this Act”;
(b)
in paragraph 17(1) the word “lawful” shall be omitted;
(c)
in paragraph 34(1) for the word “return” where it first occurs there shall be substituted the words “the Special Commissioners Regulations”.