Paragraph 264

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

In paragraph 9(2) of Schedule 1A (claims etc not included in returns)—

(a)

in paragraph (a) for “(personal reliefs for non-residents)” substitute “ or section 56 or 460 of ITA 2007 (residence etc of claimants) ”, and

(b)

in paragraph (c) for “of that Act” substitute “ of the principal Act ”.