Finance Act 2001 (c. 9)

SCHEDULES

SCHEDULE 29 U.K. AMENDMENTS TO MACHINERY OF SELF-ASSESSMENT

Part 5 U.K. MINOR AND CONSEQUENTIAL AMENDMENTS

23 (1) Section 30 of the Taxes Management Act 1970 (recovery of overpayment of tax, etc.) is amended as follows. U.K.

(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 ”.