Modifications etc. (not altering text)
C1Pt. 5 extended (with effect in accordance with s. 10(7) of the amending Act) by National Insurance Contributions Act 2014 (c. 7), s. 10(1) (with s. 10(7))
(1)Section 42 of TMA 1970 (procedure for making claims etc) is amended as follows.
(2)In subsection (2), for “(3ZB)” substitute “ (3ZC) ”.
(3)After subsection (3ZB) insert—
“(3ZC)Subsection (2) also does not apply in relation to any claim under section 210 of the Finance Act 2013 (claims for consequential relieving adjustments after counteraction of tax advantage under the general anti-abuse rule).”