This section has no associated Explanatory Notes
5(1)Amend the first column of the Table in section 98 (special returns etc) as follows.U.K.
(2)Omit the entry for paragraph 2 of Schedule 15 to FA 1973.
(3)After the entry for regulations under section 59E of TMA 1970 insert—
| “Section 77I(1) of this Act.” |