Finance Act 1998 (c. 36)

SCHEDULES

SCHEDULE 19 Company tax returns, etc.: minor and consequential amendments

Taxes Management Act 1970 (c. 9)

24 In section 46B(2) of the Taxes Management Act 1970 (questions to be determined by Special Commissioners), for paragraph (a) substitute—

“(a) an appeal against an amendment of a self-assessment under—

(i) section 28A(2) or (4) of this Act, or

(ii) paragraph 30 or 34(2) of Schedule 18 to the Finance Act 1998;”.