SCHEDULES
SCHEDULE 29 AMENDMENTS TO MACHINERY OF SELF-ASSESSMENT
Part 5 MINOR AND CONSEQUENTIAL AMENDMENTS
17Effect of return on recovery proceedings
1
In section 28C of the Taxes Management Act 1970 (determination of tax in absence of personal or trustee return), in subsection (4) (effect of subsequent self-assessment on recovery proceedings), for “an officer of the Board has commenced any proceedings” substitute “
proceedings have been commenced
”
.
2
In paragraph 40 of Schedule 18 to the Finance Act 1998 (c. 36) (determination of tax in absence of company tax return), in sub-paragraph (4) (effect of subsequent self-assessment on recovery proceedings), for “the Inland Revenue have begun proceedings” substitute “
proceedings have been begun
”
.
3
This paragraph applies in relation to proceedings begun after the passing of this Act.