SCHEDULES
SCHEDULE 29 AMENDMENTS TO MACHINERY OF SELF-ASSESSMENT
Part 5 MINOR AND CONSEQUENTIAL AMENDMENTS
23
1
Section 30 of the Taxes Management Act 1970 (recovery of overpayment of tax, etc.) is amended as follows.
2
In subsection (5)(b)—
a
omit “, or an amendment of such a return,”,
b
for “28A(5)” substitute “
28A(1)
”
, and
c
for “the officer’s enquiries are treated as” substitute “
the enquiry is
”
.