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307(1)Amend section 98 (special returns, etc) as follows.U.K.
(2)In the first column of the Table—
(a)omit the entry relating to section 38(5) of ICTA,
F1(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(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. ”
Textual Amendments
F1Sch. 1 para. 307(2)(b) omitted (13.8.2009) by virtue of Finance Act 2009, Schedule 47 (Consequential Amendments) Order 2009 (S.I. 2009/2035), art. 1, Sch. para. 60(q)