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 ”.