34(1)Schedule 1A to the Taxes Management Act 1970 (claims etc. not included in returns) is amended as follows.E+W+S+N.I.
(2)In paragraph 2A(2)(a) (keeping and preserving records until enquiries completed)—
(a)for “7(4)” substitute “ 7(1) ”, and
(b)omit “treated as”.
(3)In paragraph 4(3)(a) (giving effect to claims and amendments where there is an enquiry)—
(a)for “7(4)” substitute “ 7(1) ”, and
(b)for “the officer’s enquiries are treated as” substitute “ the enquiry is ”.
(4)In paragraph 8(1) (giving effect to amendments of non-partnership claim) for “of a claim other than a partnership claim being amended under paragraph 7(2) or (3)” substitute “ after the date of issue of a closure notice amending a claim other than a partnership claim under paragraph 7(2) ”.
(5)In paragraph 8(2) (giving effect to amendments of partnership claim) for “of a claim being amended under paragraph 7(2) or (3)” substitute “ after the date of issue of a closure notice amending a partnership claim under paragraph 7(2) ”.