SCHEDULES
SCHEDULE 29 AMENDMENTS TO MACHINERY OF SELF-ASSESSMENT
Part 5 MINOR AND CONSEQUENTIAL AMENDMENTS
37
1
In Schedule 22 to the Finance Act 1995 (c. 4) (prevention of exploitation of self-assessment transitional provisions), Part 3 (procedural and other provisions) is amended as follows.
2
In paragraph 11(2) for “partnership statement” substitute “
partnership return
”
.
3
In paragraph 11(3)—
a
in paragraph (a)—
i
for “an assessment under section 9 of the Management Act” substitute “
a return under section 8 or 8A of the Management Act (personal or trustee return)
”
;
ii
for “partnership statement under section 12AB of that Act” substitute “
partnership return
”
; and
iii
for “assessment or statement” substitute “return”; and
b
for paragraph (b) substitute—
b
no such return has been so made.
4
In paragraph 12(1) for “an assessment made under section 9 of the Management Act (returns to include self-assessment)” substitute “
a return under section 8 or 8A of the Management Act (personal or trustee return)
”
.
5
In paragraph 12(2)—
a
in paragraph (a)—
i
for “an assessment under section 9 of the Management Act” substitute “
a return under section 8 or 8A of the Management Act (personal or trustee return)
”
; and
ii
for “that assessment” substitute “
that return
”
; and
b
for paragraph (b) substitute—
b
no such return has been so made.