Paragraph 93
(1)
Amend section 1020 (claims and elections) as follows.
(2)
In subsection (1) for “section 118 of FA 1998” substitute “ section 43E(1) of TMA 1970 ”.
(3)
In subsection (2) for “(in” substitute “ more generally (but in ”.
Amend section 1020 (claims and elections) as follows.
In subsection (1) for “section 118 of FA 1998” substitute “ section 43E(1) of TMA 1970 ”.
In subsection (2) for “(in” substitute “ more generally (but in ”.