SCHEDULES

SCHEDULE 1Minor and consequential amendments

Part 2Other enactments

Taxes Management Act 1970 (c. 9)

307

1

Amend section 98 (special returns, etc) as follows.

2

In the first column of the Table—

a

omit the entry relating to section 38(5) of ICTA,

F1b

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

c

omit the entry relating to section 588(7) of ICTA,

d

omit the entry relating to paragraph 10 of Schedule 5 to ICTA, and

e

at the end insert—

Section 75(5) of CTA 2009;

Section 126 of CTA 2009;

Section 241 of CTA 2009;

Section 245 of CTA 2009;

Section 966(1) of CTA 2009.

3

In the second column of the Table—

a

at the appropriate place in the list of entries relating to ICTA insert— “ section 76ZE(4); ”,

b

omit the entry relating to section 577(4) of ICTA,

c

omit the entry relating to section 588(6) of ICTA, and

d

at the end insert— “ Section 75(4) of CTA 2009. ”