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,