# Taxation (International and Other Provisions) Act 2010, 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 ”.

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Source: https://www.legislation.gov.uk/ukpga/2010/8/schedule/7/paragraph/93 (the official version)
Page: https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/schedule-7/paragraph-93
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.