SCHEDULE 1Consequential Amendments - Primary Legislation
Finance Act 200426
1
Section 313 of the Finance Act 200427 (tax avoidance schemes: duty of parties to notifiable arrangements to notify Board of number, etc.) is amended as follows.
2
For subsection (4)(a) to (g)28 substitute—
a
any provision relating to incorrect or uncorrected returns made under section 98 of the Finance Act 1986 (administration of stamp duty reserve tax),
b
Schedule 24 to the Finance Act 2007 (penalties for errors), or
c
any other prescribed provision,